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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 Pendapatan Dan Perilaku Keuangan Serta Locus Of Control Terhadap Literasi Keuangan Melalui Keputusan Berinvestasi Sebagai Variabel Intervening Serli Rusli; Irfan Zam Zam; Rusman Soleman
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.v5i1.2459

Abstract

The purposes of this study are: (1) To analyze wheter income effects financial literacy and (2) To analyze wheter financial behavior effects financial literasi and (3) To Analyze wheter locus of control effects financial literacy and (4) to analyze wheter investment decision can mediate income, financial behavior and locus of control on financial literacy. The object of this reseach is micro, small and medium enterprices registered at the cooperatives and UMKM service in the city of Ternate. This type of reseach is quantitative. The analysis model in this study is multiple linear regression analysis using SPSS. Based on the result of this study indicate, (1) income has an effect on financial literacy, (2) Financial Behavior has a direct effect on financial literacy (3) Locus Of Control has a direct effect on financial literasi (4) Investment decisions cannot mediate the effect of income, financia behavior and locus of control on financial literasi.
Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud Dengan Akuntabilitas Sebagai Variabel Mediasi Putri Aprilia; Irfan Sophan Himawan
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.v5i1.2460

Abstract

Good governance procedures that are implemented properly can avoid opportunities for fraud to occur. In addition, preventing fraud can be done by implementing the Government Internal Control System (SPIP). The purpose of this study is to explain the influence of the government's internal control system through accountability for fraud. The types of data used are primary data and secondary data. The data collection technique was carried out by distributing 60 questionnaires. The population in this study were all village officials in the Cibitung sub-district. The data analysis technique uses multiple linear regression analysis techniques and path analysis with the help of the SPSS version 26 program. The results of this study indicate that good governance has an effect on fraud while the government internal control system (SPIP) has no effect on fraud, good governance has an effect on fraud through accountability and the government's internal control system (SPIP) influences fraud through accountability.
Analisis Sitem Pengendalian Internal Pada Kas Badan Perencanaan Pembangunan Penelitian Dan Pengembangan Daerah (Bappelitbangda) Kab.Sukabumi Marsela Marsela; Acep Suherman
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.v5i1.2463

Abstract

This study aims to find out how the Analysis of Internal Control System in the Treasury of the Regional Developmen Planning, Research and Developmen Agency (Bappelitbangda) Kab.Sukabumi. This research focuses on the internal control system for cash because there is often misuse of agency assets. Therefore researchers are interested in conducting research on Intrenal Control System Analysis on Cash. The method used in this study is a qualitative method. Data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is by: (1) Collecting data to obtain the desired information. (2) Reducing data or summarizing the main things. (3) Presenting data to draw conclusions. (4) Summing up the results of the research The results of the research show Research and Development Agency (Bappelitbangda) Kab.Sukabumi is good and is in accordance with the system contained in PP No. 60 of 2008.
Faktor-Faktor Yang Memengaruhi Individu Untuk Memilih Karir Sebagai Akuntan Pajak Dimas Adi Purwanto; Amir Hidayatulloh
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.v5i1.2465

Abstract

This study aims to analyze the factors that influence the choice of career as a tax accountant. This population is a tax brevet (training) participant at a tax consulting agency in the Special Region of Yogyakarta, while the sample of this study is a tax brevet (training) participant at a tax consulting agency in the City of Yogyakarta. Samples were taken using convenience sampling technique. Analysis of the research data using linear regression analysis with the help of the SPSS tool. This study obtains the result that career choice to become a tax accountant is influenced by tax training and tax knowledge. However, the career choice of becoming a tax accountant is not influenced by self-motivation
Pengaruh Mental Accounting, Teknologi Informasi Dan Kualitas Sumber Daya Manusia Terhadap Kinerja UMKM Kecamatan Binawidya Pekanbaru Rizky Dwi Anggraini; Wira Rasamashar; Rama Gita Suci
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.v5i1.2466

Abstract

The purpose of this study is to ascertain how mental accounting, information technology, and the quality of human resources affect the performance of small and medium-sized enterprises (SMEs) in the Binawidya Pekanbaru District. This study's sample consists of 175 UMKM MSMEs in the Bianwidya subdistrict. 152 samples from 175 data samples that can be processed. Quantitative research is the type of study in question.The information investigation technique utilized is different direct examination, the information is handled utilizing programming SPSS rendition 26. Mental accounting, information technology, and the quality of human resources all have a positive and significant impact on the performance of MSMEs in the subdistrict of Binawidya, according to the findings of this study.
Pengaruh Kredit Usaha Rakyat (KUR) Terhadap Pendapatan Usaha Pada UMKM Egawani Egawani
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.v5i1.2467

Abstract

The problem that is often faced by every UMKM is inseparable from the need for funds to finance their business. To meet their needs, almost all UMKM use their own capital besides that through banks which are often known as People's Business Credit (KUR). People's Business Credit Loans are one way and also an alternative that is usually used by business owners ranging from large, medium and even small businesses, which applies when you don't have enough capital to create a new business or develop an existing business.
Analisis Kualitas Sistem Informasi Akuntansi : Studi Kasus Implementasi Sipkd di Bpkpd Kota Sukabumi Fatih Akbar; Sakti Alamsyah; Gatot Wahyu Nugroho
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.v5i1.2468

Abstract

Implementasi Sistem Informasi Akuntansi di Badan Pengelola Keuangan dan Aset Daerah (BPKPD) Kota Sukabumi merupakan aspek penting dalam pengelolaan keuangan daerah yang efisien dan transparan. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang implementasi sistem tersebut di BPKPD Kota Sukabumi, mengevaluasi manfaatnya, serta mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan implementasi. Metodologi penelitian yang digunakan adalah kualitatif deskriptif. Data penelitian dikumpulkan melalui wawancara dengan pihak terkait di BPKPD Kota Sukabumi, observasi langsung terhadap proses implementasi sistem, dan analisis dokumen terkait laporan keuangan. Hasil penelitian menunjukkan bahwa implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi telah memberikan manfaat signifikan dalam meningkatkan kualitas laporan keuangan. Sistem ini mampu mengintegrasikan transaksi keuangan, meningkatkan akurasi dan ketepatan waktu dalam penyusunan laporan, serta meminimalisir risiko kesalahan dan penyalahgunaan keuangan. Faktor-faktor yang mempengaruhi keberhasilan implementasi meliputi dukungan manajemen, pelatihan pegawai, infrastruktur teknologi yang memadai, dan kesesuaian sistem dengan kebutuhan BPKPD Kota Sukabumi. Penelitian ini memberikan pemahaman yang lebih mendalam tentang implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi, sehingga dapat menjadi acuan bagi organisasi sejenis dalam meningkatkan efektivitas pengelolaan keuangan daerah.
Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak: Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KP2KP Maba Kabupaten Halmahera Timur Wa Ode Sindi Rahayu; Rinto Syahdan; Fitriani Sardju
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.v5i1.2470

Abstract

The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The results obtained from this research are that money ethics and religiosity have no effect on tax evasion while materialism has an effect on tax evasion. This research is expected to provide implications both theoretically and practically.
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon Iqbal Husaeni; Andri Indrawan; Evi Martaseli
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.v5i1.2473

Abstract

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (Eoq) Pada Pt. Bazt Inti Bersama Virgi Triya
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.v5i1.2474

Abstract

A very important component in the production process at the company is the raw material. To deal with market demand, accurate raw material inventory planning is needed to determine optimal and economical purchasing levels. This is to ensure that there are no excess or shortage of inventory, which allows for cost savings and disruption of raw material stockouts in the production process. The purpose of this study is to determine the management of existing inventory stock at PT. Bazt Inti Bersama, as well as to find out the optimal number of orders at the most economical cost using the Economic Order Quantity (EOQ) method, and the application of safety stock. This study uses a qualitative descriptive method with data collection techniques through library research, observation, interviews, documentation related to the research problems studied. The results showed that the raw material inventory control for fresh salmon at PT. Bazt Inti Bersama is quite good, but controlling raw material inventories using the economic order quantity (EOQ) method has been proven to be able to reduce the cost of inventories used with a difference in costs of 19,074,116 rupiah. So it can be more economical. Meanwhile, the safety stock needed by the company requires 5,324 kg.

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