Akuntansi'45
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
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<![CDATA[IMPLEMENTASI METODE PENYISIHAN PIUTANG PADA PIUTANG TAK TERTAGIH PT. DEF SURABAYA ]]>
<![CDATA[Annisa Rahmawati]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i1.100
<![CDATA[Piutang adalah bagian dari asset suatu entitas yang berupa hak tagihan jangka pendek atau jangka panjang dari transaksi ekonomi masa lampau yang dilakukan oleh perusahaan yang bersangkutan dengan kliennya. PT. DEF merupakan perusahaan perusahaan jasa yang memfokuskan usahanya di bidang Ekspedisi yang berada di Surabaya utara. PT. DEF memperhitungkan nilai piutang tak tertagihnya dengan menggunakan metode penghapusan langsung. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kualitatif yang dilakukan dengan urutan langkah observasi, awancara dan pembandingan antara fenomena dan teori yang berkaitan. Hasil dari penelitian ini menyatakan bahwa metode penyisihan piutang dengan penghapusan langsung kurang tepat untuk digunakan karena kurang dapat mencerminkan nilai piutang yang wajar pada laporan keuangan, oleh karenanya perusahaan disarankan untuk menggunakan metode penghapusan piutang dengan metode penyisihan piutang tak tertagih agar besaran nilai piutang yang di sajikan pada laporan keuangan menjadi lebih wajar.]]>
<![CDATA[PENGARUH AKTIVITAS, PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) ]]>
<![CDATA[Dwi Lathifah Sari]]>;
<![CDATA[Siti Rosyafah]]>;
<![CDATA[Masyhad]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i1.101
<![CDATA[The company has the main objective of obtaining and increasing profits. The profits obtained by the company will be used for various purposes, one of which is used to improve the company's welfare for the products or services sold. This study aims to determine the effect of activity, profitability on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with data collection using financial statements. The population of this study are automotive and component companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used is purposive sampling technique. The data analysis method used is multiple linear regression analysis with hypothesis testing, namely the F test and t test. The results of this study indicate that activity, profitability have a simultaneous and partial effect on profit growth. Profitability variable has a dominant effect on Profit Growth.]]>
<![CDATA[PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020) ]]>
<![CDATA[Lidya Agustin]]>;
<![CDATA[Siti Rosyafah]]>;
<![CDATA[Tri Lestari]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i1.102
<![CDATA[Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data collection using purposive sampling method. The population of this study are pulp and paper manufacturing companies listed on the Indonesian stock exchange with 8 out of a total of 10 companies. The analytical method used is multiple linear regression analysis with hypothesis testing, namely t test, F test and R² test. The results showed that partially solvency (debt to total asset ratio and debt to equity ratio) had no significant effect on financial performance, and profitability (return on equity and net profit margin) partially had a significant effect on financial performance. Simultaneously solvency (debt to total asset ratio and debt to equity ratio) and profitability (return on assets and net profit margin) have a significant effect on financial performance. Meanwhile, the dominant influence is profitability (net profit margin).]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya) ]]>
<![CDATA[Vita Lisya]]>;
<![CDATA[Siti Rosyafah]]>;
<![CDATA[Syafi’i]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i1.103
<![CDATA[The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI DAN PERILAKU KEUANGAN TERHADAP KINERJA MANAJERIAL UMKM MAKANAN DI SIDOARJO ]]>
<![CDATA[Hoirul Ummah]]>;
<![CDATA[Siti Rosyafah]]>;
<![CDATA[Masyhad]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i1.104
<![CDATA[MSMEs are the driving sector of the economy, but currently MSMEs have not been able to optimize their business managerial performance, this cannot be separated from the lack of accounting knowledge and financial behavior owned by MSME owners. This study aims to determine the effect of accounting knowledge and financial behavior on managerial performance in food SMEs in Sidoarjo. The formulation of the problem in this study is whether accounting knowledge, financial behavior simultaneously and partially affect managerial performance, and which of accounting knowledge and financial behavior has a dominant influence on managerial performance of food SMEs in Sidoarjo. The sample of this study used 30 food SMEs in Sidoarjo. This study is a quantitative study, using primary data obtained through the distribution of questionnaires and tested with validity, reliability, F-test and t-test using the SPSS application. The results showed that simultaneously and partially accounting knowledge and financial behavior had a significant effect on managerial performance. The variable that reaches the dominant value is financial behavior]]>
<![CDATA[ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020) ]]>
<![CDATA[Luthfi Tri Hardina]]>;
<![CDATA[Maria Yovita R Pandin]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.111
<![CDATA[This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN SERTA KELANGSUNGAN PADA PT BAYU BUANA Tbk ]]>
<![CDATA[Enny Istanti]]>;
<![CDATA[RM Bramastyo Kusumo Negoro]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.113
<![CDATA[In today's tight business competition, many companies always want to stay afloat from business competitors. This research is a qualitative descriptive study with an approach that is carried out using quantitative data calculations in the form of financial statements. From the analysis, it shows that the financial performance of PT Bayu Buana Tbk in 2008 to 2012 can be said to be still not good. Where in terms of liquidity ratios and leverage ratios, the company is still not able to pay off its obligations. For the analysis of bankruptcy indicators, the results obtained from 2008 to 2012, the company is classified as a very healthy company or does not experience financial difficulties or bankruptcy.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI (Studi Pada Dinas Kesehatan Kabupaten Bulungan) ]]>
<![CDATA[Kasman]]>;
<![CDATA[Syahran]]>;
<![CDATA[Urip Pratomo]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.115
<![CDATA[This study aims to see the effect of leadership style and job compensation on job satisfaction and employee performance. The research site was the Bulungan District Health Office. All employees are 60 people who are the respondents' research. The approach used is quantitative with a research instrument in the form of a Likert scale questionnaire. The analytical tool used is path analysis with SPSS-AMOS 20 software. The findings in this study indicate that leadership style has no significant negative effect on employee performance with an influence coefficient of -0.29 and P-value of 0.053. Leadership style has a significant positive effect on job satisfaction with an influence coefficient of 0.51 and P-value of ***. Work compensation has a significant positive effect on job satisfaction with an influence coefficient of 0.29 and P-value of 0.005. Work compensation has no significant positive effect on employee performance with an influence coefficient of 0.09 and P-value of 0.516. Job satisfaction has no significant positive effect on employee performance with an influence coefficient of 0.12 and P-value of 0.440. The influence of leadership style and work compensation variables on data variations on job satisfaction variables is 39%, the remaining 61%, other variables outside this study. The influence of leadership style variables, compensation and job satisfaction on data variations on employee performance variables is 9%, the remaining is 91%, other variables outside this study.]]>
<![CDATA[EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA ]]>
<![CDATA[Ali Muhdor]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.116
<![CDATA[Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.]]>
<![CDATA[IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN (SIMPEG) DALAM MENINGKATKAN KINERJA PEGAWAI NEGERI SIPIL PADA KANTOR KEMENTERIAN AGAMA KABUPATEN BULUNGAN ]]>
<![CDATA[Hamzah]]>;
<![CDATA[Ana Sriekaningsih]]>;
<![CDATA[Lina Warlina]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.117
<![CDATA[Tujuan dari penelitian ini adalah guna mengetahui pengaruh kegunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai, mengetahui pengaruh kemampuan sumber daya manusia terhadap kinerja pegawai, dan mengetahui pengaruh persepsi kemudahan penggunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai di Kantor Kementerian Agama Kabupaten Bulungan. Explanatory atau penelitian penjelasan sebagai jenis yang dipilih dengan menggunakan data primer dan sekunder dari objek dan subjek penelitian berupa kuesioner. Sebagai populasi penelitian adalah seluruh pegawai di kantor Kementerian Agama Kabupaten Bulungan sejumlah 42 pegawai. Teknik analisis data secara kuantitatif regresi linier berganda dengan bantuan software SPSS. Hasil penelitian telah disimpulkan bahwa variabel kegunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap kinerja pegawai di lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kemampuan SDM memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel persepsi kemudahan penggunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG secara bersama-sama berpengaruh signifikan terhadap kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG terhadap kinerja pegawai Kantor Kementerian Agama Kabupaten Bulungan.]]>
