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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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Evaluasi Dampak Investasi Sosial: Analisis SROI pada Intervensi Dana Hibah Penelitian dan Pengabdian Akademisi Perguruan Tinggi Ke Bisnis Sosial: (Studi Kasus Akademisi Universitas Ma Chung ke Kelompok Tani Kopi Republik Tani Mandiri) Audito Aji Anugrah; Nabila Maulina Delia Aliyanti
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.v5i2.3390

Abstract

This study evaluates the effectiveness of the Republic Tani Mandiri (RTM) social business program using the Social Return on Investment (SROI) approach. The research focuses on the RTM Coffee Farmers Group, an initiative in coffee agriculture. A mixed-method approach with a subsequential exploratory design was employed. The analysis reveals that an initial investment of IDR 279,756,965 has not yet yielded positive short-term results, with an SROI ratio of 1:0.25. This indicates that each IDR 1 invested generates a social, economic, and environmental impact valued at IDR 0.25. Although this ratio is lower than anticipated, the program’s social and economic impacts remain significant. Positive changes were observed among coffee farmers in Desa Kucur, who experienced improved coffee quality and selling prices with support from Universitas Ma Chung. However, to ensure sustained benefits, ongoing support and strategic adjustments are necessary. The findings are expected to encourage continued support for similar initiatives in the future.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kinerja Karyawan Koperasi Unit Desa : (Studi Kasus Desa Karya Mukti) Yepita Ghufiromah Yani
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.v5i2.3392

Abstract

This study aims to examine the influence of the implementation of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on employee performance at the Village Unit Cooperative (KUD) in Karya Mukti Village, Mesuji District, Ogan Komering Ilir Regency, South Sumatra. KUD plays a crucial role in improving the economic welfare of rural communities but often faces challenges in financial management and employee performance enhancement. The research methods used include descriptive testing, validity and reliability testing, classical assumption testing (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results indicate that the implementation of AIS does not have a significant effect on employee performance (t-count = 0.618 < t-table = 2.018), while the implementation of ICS has a significant effect (t-count = 2.288 > t-table = 2.018). The F-test shows that both independent variables significantly affect employee performance simultaneously (p-value = 0.001 < 0.05; F-count = 7.768 > F-table = 3.22). This research is expected to provide practical contributions to the financial management of KUD and serve as a reference for policymakers in optimizing information systems and internal controls to enhance the efficiency and effectiveness of cooperative operations.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Kebijakan Dividen terhadap Nilai Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018-2022 Dionisius Kristianto Nugraha
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.v5i2.3393

Abstract

The analysis carried out aims to identify the influence of profitability, capital structure, company size, dividend policy on company value. This analysis was carried out on pharmaceutical institutions listed on the IDX for the period 2018 - 2022. This observation sample was selected through a purposive sampling method. This method uses financial reports and annual details that can be seen on the official page of the Indonesia Stock Exchange. Observations using a multiple regression approach. In this analysis, 45 data were found. The analysis found shows that profitability, and dividend policy have a comprehensive impact on company value, with a coefficient of determination (adjusted R2) of 0.248. However, no significant influence was found on the variables of profitability, company size, and dividend policy on company value.
Pengaruh Profitabilitas, Solvabilitas, Capital Itensity, dan Growth terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2018-2022 Luky Habibbatunnajikhah; Dewi Kirowati; Ahmad Kudhori
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.v5i2.3394

Abstract

This study expects to decide the impact of productivity, dissolvability, capital force, and development on charge evasion. The financial statements of energy sector companies listed on the Indonesia Stock Exchange serve as the source of the secondary data used in this study. This study's participants are 78 energy sector issuers listed on the Indonesia Stock Exchange between 2018 and 2022. The technique utilized by this exploration utilizes purposive examining strategy, where the example is 22 organizations that have met the standards. The autonomous factors in this study are benefit, dissolvability, capital power, development, and the reliant variable assessment evasion. The consequences of the review utilized numerous straight relapse examination, utilizing SPSS form 26 with a huge degree of 0.05. According to the findings of this study, solvency of 0.380 and growth of 0.586 have no effect on tax evasion. In the interim, benefit of 0.006 and capital power of 0.000 impact charge evasion.
Analisis Faktor yang Berpengaruh Terhadap Kualitas Laba Fitriya Mufidah; Subadriyah Subadriyah
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.v5i2.3395

Abstract

This study aims to analyze the factors that affect the quality of the company's profits. The methods used in this study are descriptive analysis and multiple linear regression. The data used is in the form of secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange. The results of the study show that several factors such as leverage, company size, and sales growth have a significant influence on the quality of profits. In addition, this study also found that profit management through accrual affects the quality of reported profits. These findings provide important insights for stakeholders in understanding the factors that affect profit quality and their implications for financial decision-making.
Peranan Akuntansi Pertanggungjawaban dalam Rangka Penilaian Kinerja Pusat Biaya pada Departemen Produksi PT. “X” di Surabaya Diana Zuhroh
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.v5i2.3396

Abstract

This study discusses the role of accountability accounting in the context of assessing the performance of the cost center at production departementat PT "X" by using a qualitative research approach with a qualitative descriptive method. The data analysis technique used is by comparing the production cost budget with its realization. The results of the study show that in the cost classification, PT "X" has not separated between controlled costs and uncontrolled costs, besides that the part under the production committee, starting from the material preparation part, the forming part, and the finishing part have also not been involved in the process of preparing the production cost budget. With the accountability report, management can measure the efficiency and effectiveness of production costs. So that PT "X" no longer has difficulty in determining which parts of the inefficiency occur, so that it can help management in decision-making and improve the company's overall performance.
Analisis Sistem Pengendalian Internal Kas dan Setara Kas untuk Mencegah Fraud pada Rumah Sakit XYZ Puspita, Aida Indah; Gideon Setyo Budiwitjaksono
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.v5i2.3397

Abstract

This research was carried out to analyze the implementation of the internal control system in preventing fraud by XYZ Hospital using the COSO Framework internal control method by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Using qualitative methods and applying a descriptive approach. In this research, primary and secondary data were used. Primary data was obtained from interviews with resource person Mrs. x as treasurer of XYZ Hospital. Secondary data was obtained from several publications that are related to the research topic. The data obtained was analyzed using the COSO Framework method to obtain research conclusions. Based on the analysis that has been carried out on XYZ Hospital's internal control system to prevent fraud, deficiencies were still found such as delays in depositing cash into the Hospital's bank account. Apart from that, it is feared that the use of operational income money for expenses that occur without going through the hospital's expense account raises the risk of fraud. So the conclusion obtained from this research is that the internal control system for cash and cash equivalents to prevent fraud at XYZ Hospital has been implemented quite well, however there are still things that are lacking and still need to be improved.
Pengaruh Likuiditas, Leverage, dan Sales Growth Terhadap Profitabilitas pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Aisyah Aisyah; Andri Indrawan; Evi Martaseli
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.v5i2.3398

Abstract

his study aims to analyze the influence of liquidity (CR), leverage (DER), and sales growth on profitability (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative approach. The population consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample comprises 21 healthcare sector companies listed on the IDX during the same period, selected using purposive sampling technique. The research model utilizes classical assumption tests (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), multiple linear regression, hypothesis testing (t-Test and F-Test), and coefficient of determination test. The final results indicate that simultaneously, CR, DER, and Sales Growth affect ROA. Partially, CR and Sales Growth do not have a significant influence on ROA, while DER has a negative and significant effect on ROA.
Pengaruh Tingkat Pengetahuan dan Persepsi Karyawan PT. PWI Terhadap Minat pada Lembaga Keuangan Syariah : (Studi Karyawan PT Parkland Word Indonesia) Ayuk Widiyah; Miswan Ansori; Zahrotun Nafisah
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.v5i2.3399

Abstract

This study aims to analyze the influence of the level of knowledge and perception of employees at PT Parkland World Indonesia (PWI) on their interest in Islamic financial institutions. PT PWI, a foreign investment company in Jepara with a workforce of 16,418 employees, presents a diverse background that can provide valuable insights into perceptions of Islamic financial institutions. Previous research indicates that knowledge and perception have a relationship with interest in Islamic financial institutions. This study employs a survey approach with a quantitative method using a multiple linear regression analysis. The sample is drawn using Slovin's formula, and data are collected through questionnaires filled out by PT PWI employees. The results show that the level of employee knowledge does not significantly influence their interest in Islamic financial institutions, with a p-value of 0.163. Conversely, employee perception has a significant impact, with a p-value of 0.000. Simultaneously, knowledge and perception significantly affect employees' interest in Islamic financial institutions. These findings suggest that while knowledge does not greatly influence interest, a positive perception of Islamic financial institutions can enhance employees' interest in using their products and services.
Analisis Bibliometrik: Faktor yang Mempengaruhi Penggunaan E-Form Terhadap Pelaporan Surat Pemberitahuan (SPT) Tahunan Berbasis Vosviewer Masyaila Laurensa Zuhri; Wahyu Helmy Dimayanti Sukiswo
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.v5i2.3400

Abstract

The aim of the research is to map the development of literature discussing the use of E-Form for reporting annual notification letters (SPT). Apart from that, other authors can also get new keywords that can be developed for further research. The method used is bibliometric analysis with the VOSviewer application. Literature was obtained from Publish or Perish covering the years 2019-2024 and there were 86 articles out of 200 articles that had been sorted according to the criteria. The results obtained from the research are that the use of the e-form system is influenced by the convenience, usefulness and compliance of taxpayers in reporting taxes with notification letters (SPT) via e-SPT. New keywords that have the potential for further research are digitalization, e-system, and tax education.

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