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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 Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan: Studi Kasus Pada Yayasan Pendidikan Islam Al-Ikhlas Raudlatul Athfal “Al-Ikhlas” Sukabumi Finna Julyana; Sulaeman Sulaeman; 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.v5i1.2496

Abstract

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi: Studi Kasus Pada UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi Risma Dianti Putri; Venita Sofiani; 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.v5i1.2498

Abstract

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.
Efek Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan: Studi Kasus Pada Perusahaan Daerah Air Minum Kota dan Kabupaten Sukabumi Madani Muhammad Ibrahim; Idang Nurodin
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.v5i1.2499

Abstract

This research employs a quantitative method with the population consisting of Regional Water Companies in both Sukabumi City and Sukabumi Regency. The sampling technique used is purposive sampling, with a total of 51 respondents from both companies in Sukabumi City and Sukabumi Regency. The data used are primary data collected through the distribution of questionnaires. After the data was collected, the analysis was conducted using the SPSS 27 For Windows application, including data quality test, classical assumption test, multiple linear regression test, and hypothesis test. The research findings conclude that both aspects, namely internal control and accounting information systems, have a significant combined effect on the quality of financial reports. Additionally, separately, internal control and accounting information systems also have a significant effect on the quality of financial reports.
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Sri Utami; Martinus Budiantara
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.v5i1.2501

Abstract

The purpose of this research is empirically examine the effect of deferred tax expense and tax planning on earnings management. The data in this study uses financial report data from food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period from 2020 to 2022. Financial report in this study were obtained from www.idx.co.id. The samples used in this study were 12 companies using purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that deferred tax expense and tax planning have no effect on earnings management.
Analisis Break Even Point Perencanaan Laba pada Mochi Kaswari Bakat Jaya Siti Hana; 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.v5i1.2503

Abstract

The business world in Indonesia is very competitive. It is no surprise that so many businesses are thriving, progressing, and succeeding. However, some have fallen so far behind that they have to declare bankruptcy. Therefore, companies need to plan their profits as well as possible in order to avoid bankruptcy. One thing that management can do to face the challenges of corporate competition is to be able to organize its operations effectively. The qualitative method is a method with a research process based on understanding a phenomenon with the approach that the data produces descriptive analysis in the form of oral sentences from the object of research. This research uses a qualitative analysis approach and is descriptive, with data collection methods using observation, interviews, documentation, and quantitative analysis techniques. From the results of the Break Even Point calculations that have been carried out, it will reach the break-even point in sales if in 2021 it must be able to sell production equal to Rp. 183,259,260 or more than that nominal, in 2022 it must be able to sell production equal to Rp. 185,775,000 or more than that nominal, the year must be able to sell production equal to Rp. 283,779,999
Pengaruh Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan : Studi Kasus Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Usi Sulistiana; 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.v5i1.2505

Abstract

This study aims to determine the effect of dividends, profitability and solvency on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA) and solvency is measured using the debt to equity ratio (DER) and company value is measured using price to book value (PBV). This type of research is quantitative research, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The analytical method used is multiple linear regression analysis using SPSS version 25. The partial results show that dividends and solvency have no effect on firm value, while profitability has a significant effect on firm value, simultaneous or simultaneous test results show that the independen variables namely dividends, profitability and solvency have a significant effect on firm value.
Pengaruh LDR Dan DER Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022 Risti Cahyani; 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.v5i1.2506

Abstract

This study aims to examine the effect of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on Return on Asset (ROA) or Bank Profitability. This study uses time series data from financial reports and annual reports of banking companies listed on the IDX. After passing the purpose sampling stage, the appropriate sample used was 10 banking companies listed on the IDX. Data analysis is carried out quantitatively by conducting classical assumption tests which include normality tests, multicollinearity tests and heteroscedasticity tests. This study also uses multiple regression and hypothesis testing. The results showed that the research data were normally distributed, based on the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, there were no classical assumption deviations found. This indicates that the available data has met the requirements for using multiple linear regression models. The f test results show that the LDR and DER variables simultaneously have an significant effect on ROA. The t test results show that the LDR variable no effect on ROA. DER variable has a negative and significant effect on ROA.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Dana Desa Sumiati Rahmawati; 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.v5i1.2508

Abstract

This study aims to determine the effect of accountability and transparency on the management of village funds. The type of research used in this study is quantitative research. The population in this study were employees from villages in Parakansalak sub-district, namely Sukakersa village, Sukatani village, and Parakansalak village, totaling 63 people. the sample in this study were village government administrators and administrators of village institutions and organizational units related to the management of village funds totaling 62 people. In this study sampling with saturated sampling technique. The data collection technique used is primary data. The analysis technique used validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. the results showed that the research data were normally distributed, based on the normality test, multicollinearity test, and heteroscedasticity test, no deviations were found. this indicates that the available data have met the requirements for using multiple linear regression models. the results showed that the accountability variable had a significant effect on the management of village funds and the transparency variable had a significant effect on the management of village funds. meanwhile, simultaneously accountability and transparency had a significant effect on the management of village funds.
Pengaruh Fraud Diamond Terhadap Financial Statement Pada Perusahaan Properti Dan Real Estate di Indonesia Patriandari Patriandari
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.v5i1.2509

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui apakah terdapat pengaruh Fraud Diamond yang diprosikan oleh Financial Targets, Risk of Financing, Rasionalisasi dan Pergantian Direksi terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019 dengan menggunakan F-Score Model. Pengumpulan data dilakukan dengan menghimpun data laporan keuangan yang tersedia pada website Bursa Efek Indonesia. Sampel diambil dengan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria sampel yang telah ditetapkan maka diperoleh jumlah data observasi yang dapat diolah sebanyak 60 data. Metode pengujian yang dilakukan adalah Regresi Logistik. Hasil penelitian ini menunjukkan bahwa variabel Financial Targets dan Rasionalisasi berpengaruh positif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan, variabel Pergantian Direksi berpengaruh negatif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan. Sementara variabel Risk of Financing berpengaruh negatif dan signifikan terhadap variabel terikat Kecurangan Laporan Keuangan.
Analisis Sistem Pengendalian Internal Pada Pembiayaan Musyarakah di Pt. Bank Kb Bukopin Syariah Cabang Yogyakarta Nurmalasari W; Ulinnuha Yudiansa 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.v5i1.2510

Abstract

Internal control plays an important role, serving as procedures and implementation guidelines for the operations of a particular company or organization. The correct implementation of internal control in a company will create a systematic work process and in accordance with organizational rules, so that a mutually supportive control environment will be created in every part of the company. This study aims to analyze how the implementation of the internal control system affects Musyarakah financing at PT Bank Bukopin Syariah Yogyakarta Branch. The research method used is descriptive qualitative method with data collection techniques using direct interviews with internal control system employees and business unit employees and direct observation at Bank Bukopin Syariah. The results of this study indicate that the implementation of the internal control system for financing with a Musyarakah contract at PT Bank Bukopin Syariah is in accordance with the applicable policy procedures in the company. Although the procedures for Musyarakah financing at PT Bank Syariah Bukopin Yogyakarta branch have functioned properly in accordance with applicable regulations or company standard operating procedures. Things are still found such as weak internal control in providing direction to customers during the process of disbursing financing with a large ceiling amount.

Page 19 of 32 | Total Record : 313

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