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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 Metode Jit Dan Kualitas Produk Terhadap Efesiensi Biaya Dengan Sistem Informasi Manajemen Sebagai Variabel Intervening. Esti Sumirat; Anandio Triartomo; Nanda Pinandita; Djuma’iyah; Slamet Riyadi; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3345

Abstract

Companies need to make efficiency in order to get maximum profits, companies need to make production costs efficient, this can be done by using a management information system. This research investigates the influence of Just in time and product quality on management information systems. Also investigate whether management information systems are a good intervening variable in the relationship between research variables. This study conducted a survey of employees at UD Karya Logam Sidoarjo. Using saturated sampling method on 46 respondents. The data was then analyzed using Structural Equation Modeling. The findings show that Just in time and product quality make a positive contribution to management information systems. Research also proves that management information systems mediate the relationship between Just in time and product quality on production cost efficiency. This study contributes to management theory by using the framework of management information systems and cost efficiency.
Pengaruh Intensitas Modal, Tingkat Hutang, dan Cakupan Biaya Tetap Terhadap Tarif Pajak Efektif Iis Stikhomah Tanjung; Luh Nadi
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3346

Abstract

This research aims to determine and test empirically the influence of Capital Intensity, Debt Equity Ratio and Fixed Cost Coverage on Effective Tax Rates. The data used in this research is secondary data. This research uses a sample of companies in the Primary Consumer Goods (Consumer Non-Cyclicals) sector listed on the Indonesia Stock Exchange in 2018 - 2022. The number of samples in this research is 33 companies with a research year of 5 years, so the total sample is 165 data. This research uses a purposive sampling method. The total sample for this research is 33 financial reports. The data analysis techniques used are descriptive statistical analysis, panel data regression model estimation, panel data regression model selection techniques, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination with the help of the Eviews 9 program. Capital Intensity, Debt Equity Ratio and Fixed Cost Coverage simultaneously influences the Effective Tax Rate. Partially, Capital Intensity influences the Effective Tax Rate. Debt Equity Ratio have no effect on Effective Tax Rates. Fixed Cost Coverage influences the Effective Tax Rate.
Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan: Studi Kasus PT. Matahari Sinar Panbersi Dewi Clarita; Evi Marlina; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3347

Abstract

This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from PT. Matahari Sinar Panbersi. The theory used to determine and analyze the effectiveness of operational budget management is variance analysis and calculation of effectiveness levels. Based on the research results, it shows that the preparation and implementation process uses the bottom up method, in the analysis of cost variances and their realization it shows that it is unfavorable, but in terms of the level and criteria for the effectiveness of operational budget management at PT. Matahari Sinar Panbersi from 2020 to 2022 falls into the very effective criteria.
Urgensi Pelaksanaan Audit Vouching Atas Akun Beban Operasional Perusahaan Dwi Selvi Amalia; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3348

Abstract

This research analyzes the implementation of vouching audits on company operational expense accounts to ensure the validity, accuracy and compliance of financial transactions carried out by a company during a certain period. Reliable financial reports are very important for decision making by investors, creditors and company management. Audits by independent parties are needed to assess the fairness of financial reports, prevent and detect errors and fraud. In the world of business and finance, vouching audits are an important approach to ensuring the validity and accuracy of transactions recorded in a company's operational expense accounts. This article will dig deeper into the implementation of Vouching audits with a focus on the application of interview research methods, observation and documentation analysis. The results show that a vouching audit of operational expense accounts is very important in identifying recording discrepancies, lack of supporting documents, double payments, and expenditures that are not in accordance with policy. The quality and completeness of supporting documents greatly influences the effectiveness of the vouching audit, because this evidence will be the main basis for verifying transactions. This research emphasizes the importance of implementing vouching audits to ensure the validity of financial reports and assist stakeholders in making the right decisions.
Pengaruh Soft Skill dan Hard Skill pada Mahasiswa Tingkat Akhir Program Studi Akuntansi Terhadap Kesiapan Kerja Studi Kasus pada Generasi Z di Kota Denpasar Putu Wulan Karnia Dewi; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3349

Abstract

This research purposes is as a tool for analyze the influence both of soft skills and hard skills on work alertness, especially in the generation Z who are the successors of the nation. This research used explanatory methods and quantitative approaches. The samples that used for this research were 36 Gen-Z samples. The technique used for data collection for this research was from survey questions using the Likert Scale's method. The sampling method used probability with a measurement technique using simple random sampling. The final result of this research is that in path analysis it can be recapitulate that Soft Skills (X1) have a positive impact and significant effect on Work Alertness (Y) with a greater t-value. from the t-table (4.082 > 2.011) and level of significant (0.000 < 0.05). Meanwhile, Hard Skill (X2) have a positive impact and significant effect on Work Alertness (Y) with the t-calculated and the t-table value, where the t-calculated have more value than the t-table value (3.082 > 2.011) and level of significant is (0.001 < 0.05).
Competitive Intensity dan Struktur Modal Dwi Wahyu Lestari; Fina Khoirotul Badi’ah; Axel Giovanni
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3350

Abstract

The aim of this research is to examine the effect of competitive intensity on capital structure, with profitability as a control variable. The type of research used in this study is quantitative with an associative approach. The sample for this research was taken using a purposive sampling method, and a sample of 20 companies was obtained that met the research criteria. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that competitive intensity has an influence on capital structure.
Penerapan Kertas Kerja Pemeriksaan (KKP) Op Schedule terhadap Audit Laporan Keuangan Rosita Farhat; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3351

Abstract

This research aims to analyze the application of the KKP top schedule in financial report audits. With a case study at Dony Firliawan's public accounting firm (KAP), this research identifies the benefits and challenges of using the top schedule KKP. This research uses a qualitative approach to understand the phenomena that occur. Data collection methods used in this research include interviews, observation, and document analysis. The research results show that the top schedule KKP helps auditors increase the efficiency and effectiveness of the audit process and increases the auditor's focus on high-risk areas in financial reports. However, this implementation also faces several challenges, such as time constraints, format complexity, and implementation consistency.
Pengaruh Kinerja Lingkungan, Green Accounting, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022) Nakita Salsabila T.P; Willy Sri Yuliandhari
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3352

Abstract

The concept of CSR has become a key area of focus for responsible companies, which voluntarily commit to reducing the negative impacts and increasing the positive impacts of their operations on the environment, society, and the economy. This study aims to investigate the influence of environmental performance, green accounting implementation, and firm size on the level of CSR disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study employed a purposive sampling technique, selecting 12 leading companies in the energy sector, resulting in a sample size of 60. The collected data were analysed using panel data regression, applying the random effect model method. The analysis results demonstrate that environmental performance, green accounting, and company size collectively exert a significant influence on CSR disclosure. However, when analysed separately, only green accounting exerts a pronounced positive influence on CSR disclosure. This study offers valuable insights into the importance of green accounting in driving CSR disclosure in energy sector companies. The results of this study are expected to contribute to the development of more sustainable and socially responsible business practices, as well as encourage other companies to implement CSR principles in their operations.
Implikasi Hukum dan Etika Perbankan Syariah Terhadap Transaksi yang Terkait dengan Judi Online Ady Riyansyah; Miswan Ansori
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3354

Abstract

Islam encourages its followers to engage in muamalah activities, which must align with its basic principles, forming a crucial foundation for business conduct. Sharia banks, representing sharia-based financial businesses, have shown positive growth trends in Indonesia. This poses a challenge for the sharia banking industry, which must ensure compliance with sharia regulations. This research, a library study, involves collecting references from journal articles. Library research uses literature, including books, notes, and previous research reports. In Indonesia, online gambling is strictly prohibited by Law No. 7 of 1974 on Gambling Control. However, online gambling is becoming increasingly popular among Indonesians due to its convenience, with some sites facilitating payments through sharia bank accounts. To tackle this issue, sharia banking must enhance supervision and enforce strict regulations to prevent the misuse of services for online gambling. This study contributes significantly to understanding the legal and ethical implications of sharia banking concerning transactions related to online gambling. By highlighting the prohibition of gambling in Islam and its application in the digital age, this research provides a new perspective that integrates religious values with modern technological challenges.
Analisis Prosedur Audit Pengujian Substantif Kas dan Setara Kas BPR THV Oleh Kap Joen dan Rekan Femmylia Ferdyan Putri; Diah Hari Suryaningrum
AKUNTANSI 45 Vol. 5 No. 2 (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.v5i2.3355

Abstract

Current asset accounts at rural banks, which are very liquid and easy to move, are in the form of cash and cash equivalents. In rural banks, cash equivalents are in the form of placements with other banks. This account plays an important role in operational activities because it is a place to store company funds for business operations. The company carries out financial audits to determine the cash balance and cash equivalents that have been presented fairly. Examination of cash and cash equivalents accounts through several procedures, one of which is substantive testing. Substantive testing consists of bank confirmation, journal tracing, ledger verification, reconciliation, and presentation and partition evaluation. This research aims to determine whether the audit procedures for substantive testing of cash and cash equivalent accounts carried out by KAP Joen and Rekan for the BPR THV audit are the same as audit procedures in general for substantive testing of cash and cash equivalent accounts. This research method uses qualitative and descriptive analysis techniques. This research concluded that the audit procedures for substantive testing of BPR THV cash and cash equivalents accounts carried out by KAP Joen and Rekan were the same as general audit procedures for substantive testing of cash and cash equivalents accounts. However, the smoothness of substantive audit testing depends on documents from the client; the unpreparedness of documents as audit evidence hinders the audit process.

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