cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
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
 16   17   18   19   20 
Deteksi Kesehatan Keuangan Industri Department Store Selama Periode 2020 – 2022 Menggunakan Financial Discriminant Models Altman Z-Score Irhamdani Irhamdani; Rival Perdana; Rizki Ramadhan; Yanuar Buana Paksi; Yudha Hartlanda Martianto; Yanuar Ramadhan6
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.v5i1.2476

Abstract

This study aims to determine the condition of the company's financial health during the 2020-2022 period. The sampling technique used is purposive sampling. This research was conducted on department store companies. The data used in this study is secondary data obtained from the websites of each company. This research tries to find the factors causing the decline in the company's liquidity level through the company's financial report data during the 2020-2022 period, based on the research conducted several factors were found to be the phenomenon of a decrease in the level of sales that occurred due to the impact of social restrictions large-scale so that it affects the company's sales level and disruption of the company's cash flow. From the results of the research conducted, the authors hypothesize several solutions that other similar companies can use in dealing with the impact of the crisis, some example is to create new market options that utilize technology such as increasing market networks and dividing the ratio of direct sales and indirect sales. Research results and theoretical implications obtained by the authors are expected to be used for the next 2-3 years after the crisis ends.
Otomotif Disaat Masa Pandemi Covid-19 Dengan Model Altman Z-Score Irvan Rizky Septian; Muhammad Zamzami; Saepul Ridwan; Fetiana Pristianti; Elisabet Anandaputri; Yanuar Ramadhan
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.v5i1.2478

Abstract

This study aims to ascertain the financial condition and anticipate bankruptcy of several automotive industry companies during the Covid-19 outbreak. PT Astra International Tbk, PT Indomobil Sukses Internasional Tbk, PT Gajah Tunggal Tbk, and PT Astra Otoparts Tbk became the population in this study. This study also describes the company's financial performance, analyzes financial ratios to distinguish healthy and unhealthy companies, and determines how the company's financial performance and health in 2020-2022. Primary data is the company's financial statements from 2020-2022. Secondary data are journals and articles that support this research. The research method is a quantitative method based on the formulas in the Altman Z-Score theory. The results showed that the financial condition of these companies was not always stable from year to year during the pandemic.
Studi Pengetahuan Pengeolaan Keuangan Pada Pengusaha Depot Air Isi Ulang di Desa Nggele Kecamatan Taliabu Barat Laut Irmawati Loong; Abdul Hadi Sirat; Suratno Amiro
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.v5i1.2481

Abstract

This study aims to find out how knowledge of financial management which includes planning, recording, reporting and control is applied by the refill water depot business in Nggele Village, Northwest Taliabu District. The qualitative descriptive research method with data collection techniques carried out in this study was by conducting interviews with three informants regarding financial management which included: budget use, recording, reporting and control which were applied to three depot business owners in Nggele village. The results of this study indicate that: (1) financial planning, the three business depots in Nggele village have fully implemented financial management of financial planning for their businesses. The planned planning is planning the initial capital budget, production budget, sales budget, profit budget and cash reserves. (2) the recording of the three depot businesses has not fully recorded their business. Three of the informants kept records very simply, two other informants did not make any records in their business (3) reporting to the three depot businesses did not make financial reports in their business because the owners did not understand how to prepare financial reports; and (4) the control carried out by the three depot businesses had not been fully carried out in relation to the evaluation of their business, the informants exercised control in managing their finances with the understanding and knowledge of the owner.
Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer Ahmadi Sorip; Bondan Wirajaya; Carmeli Meiden
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.v5i1.2484

Abstract

Accounting research and the use of operational auditing aims to trigger a signal that lies in the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. and the interaction phenomena of accountants as a result of this research.i Therefore, accounting research cannot be separated into subjects and objects of research. This research.i The literature review in this research provides insight into the application of operational auditing.i This study takes articles about operational auditing from 2017 to 2022. In 2019, there were 32 articles and the country that published the most operational audit articles was Indonesia. provide recommendations for further research. i Proposal for additional research, i search engines other than Google, i Scholar, i can add, i Scorpusi and other tools, i can add, i and the research period is 20 years
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon Iqbal Husaeni; Evi Martaseli; Andri Indrawan
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.v5i1.2487

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.
Perhitungan Biaya Produk Berdasarkan Activity Based – Costing Julia Rafika; Muhammad Rizky Ramadhan; Saidatul Mardiyah; Wira Anggara Hadi Jamak; Isra Hayati
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.v5i1.2489

Abstract

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method. In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs that focuses on the activities involved in the production process. This article aims to make comments on the basis of an overview of documents related to the application of ABC method in product costing, as well as explain the steps to calculate product cost by this method. Data from various related studies, articles and books are used to form a basic understanding of the practical steps in calculating product cost by ABC . method. Literature review is also used to identify the benefits and results of applying this method in increasing the company's production efficiency. The results of the literature review show that the application of the ABC method can produce a more accurate and transparent product cost calculation. With the ABC method, companies can identify the level of contribution of each activity in the production process, thus enabling management to determine the cost of products more precisely .
Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi: Studi Kasus pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi Silva Asflara; Idang Nurodin; Hendra Tanjung
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.v5i1.2490

Abstract

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.
Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi Bondan Wirajaya; Hanif Ismail
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.v5i1.2491

Abstract

The aim of this research is to determine the application of the Activity Based Costing method to increase the accuracy of production cost calculations. The research method used in this research is a descriptive research method using a case study approach which took the research location in Puspita, Jakarta City. The results of this research show that the calculation of production costs using the traditional analytical accounting method is IDR 15,978.15 while the Activity Based method of determining the cost of production Costing is IDR 15,766.36 so there is a price difference in the D lunch box production method at Pupita Catering Town Jakarta, which is more appropriately applied to operating costs based on the difference of IDR. 211.79 is lower compared to traditional cost accounting methods because factory overhead costs are allocated to several cost drivers so that operating costs can be allocated to products correctly and precisely according to the consumption of each activity.
Pengaruh Corporate Governance Terhadap Nilai Pasar Saham di Pasar Modal Putri Kemala Dewi Lubis; Fera Daniaty Nababan; Maria Audina Rumapea; Teresia Reginanta Ginting; Yefoni Valentina Banjar
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.v5i1.2492

Abstract

This research aims to determine the influence of corporate governance on share market value in the capital market. The research results show that corporate governance has a significant influence on stock market value. The results of the analysis show that corporate governance has a significant positive influence on stock market value. The results of this research contribute to capital market theory and practice, as well as providing useful information for investors and capital market policy developers, and overall, the implementation of good corporate governance practices can increase the company's credibility and value in the eyes of investors, thereby increasing stock prices. higher.
Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru Anisya Anisya; Adriyanti Agustina Putri; Rudi Syaf Putra
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.v5i1.2495

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.

Page 18 of 32 | Total Record : 313

 16   17   18   19   20 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi More Issue