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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 Financial Distress, Audit Report Lag, dan Audit Tenure terhadap Integritas Laporan Keuangan : (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2022) Desy Purnamasari; Intan Rizkia Chudri; Nurul Aflah
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.v5i2.3401

Abstract

Objective in the study are Financial Distress, Audit Report Lag, and Audit Tenure are influential in a way simultaneous And in a way Partial to Integrity Report Finance In Sector Companies Technology listed on the Indonesian Stock Exchange . Study This is study quantitative . Population in study This a total of 36 samples company sector technology listed on the Indonesian Stock Exchange based on purposive sampling . Data used is secondary data obtained from www.idx.co.id or the company website and other related sites with study This . Technique deep data analysis study This with use analysis multiple linear regression . Based on statistical analysis can concluded that financial distress has an effect positive to integrity report finance . Audit report lag and audit tenure do not influential to integrity report finance .
Analisis Faktor-Faktor Yang Mempengaruhi Persistensi Laba Rika Nur Ismawati; Afifa Nurhanifah
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.v5i2.3402

Abstract

Companies that can achieve profits on target can be categorized as good companies. The quality of the company's profit can be demonstrated by persistent profits. Indicators affecting the persistence of profit will be shown objectively in the study. Sales volatility, cash flow volatility, operating cash flow, and company size are some of them. Manufacturing companies in the industrial and consumption sectors of the food and beverage subsector that are actively listed on the Indonesia Stock Exchange from 2018 to 2022 are the focus of this study. Using purposive sampling criteria, 145 observational data will be assessed in this study. The technique or method of analysis used is multiple linear regression analysis. This study showed that among the four independent variables tested against profit persistence, there were three independent variables that were influential. Among them are sales volatility, cash flow volatility, and operating cash flow. So that the company to measure and get persistent profits must pay attention to the level of sales, and the use of operating cash flow. With persistent profits can show the quality of the company's profits that will provide a good long-term assessment for investors.
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja UMKM di Kota Serang Willy Nurhayadi; Urfanul Aulia; Rara Ananda Cahyadi
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.v5i2.3403

Abstract

This study was conducted to determine the Influence of Financial Literacy and Financial Inclusion on the Performance of MSMEs in Serang City. The type of research is explanatory, with data collection techniques through questionnaires. The sampling technique uses a non-probability sampling technique, the sample is 81 people who are MSME Actors in Serang City. The analysis method used in this study is Quantitative Data Analysis. The results of the descriptive analysis show that Financial Literacy and Financial Inclusion and MSME Performance in Serang City are classified as good where the three variables are in the assessment scale range of 3.97-4.18. The results of the hypothesis test show that Financial Literacy has a positive and significant effect on MSME Performance. Financial Inclusion also has a positive and significant effect on MSME Performance. Financial Literacy and Financial Inclusion have a positive and significant effect on MSME Performance. The conclusion of this study is that Financial Literacy and Financial Inclusion in MSMEs in Serang City show that Financial Literacy and Financial Inclusion have a positive and significant effect on MSME Performance both partially and simultaneously.
Analisis Laporan Keuangan Berdasarkan SAK-ETAP pada PT ABC Risti Dinar Larasati; Muslimin Muslimin
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.v5i2.3404

Abstract

The company can improve its performance if the financial statements presented can be in accordance with applicable standards so that the information contained therein can be maximally useful. However, not all companies understand the provisions for presenting financial statements in accordance with applicable accounting standards, for example in the financial statements of PT ABC. Therefore, this research aims to analyze the financial statements presented by PT ABC for a certain period. PT ABC is a company without public accountability, so the presentation of its reports must be adjusted to the Financial Accounting Standards-Entities Without Public Accountability (SAK-ETAP). This research uses a qualitative method with the data used, namely secondary data and with a comparative descriptive analysis technique which aims to compare the financial statements of PT ABC with SAK-ETAP which provides narrative explanatory results. The results of this study are that PT ABC has not been able to fully present financial statements based on SAK-ETAP where there are still types of reports that are not presented but the items in the types of reports presented are in accordance with SAK-ETAP.
Audit Manajemen Atas Fungsi Keuangan pada CV. Cemara Marina Servisindo di Samarinda William Budiman; Imam Nazarudin Latif; Nurfitriani Nurfitriani
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.v5i2.3405

Abstract

This study aims to assess the factors that cause declining financial performance, the existence of multiple positions in the preparation and examination of financial reports. A management audit of the financial function is also carried out so that the company can assess the effectiveness of financial performance management, especially at CV. Cemara Marina Servisindo as a company engaged in retail trade in general equipment is to discuss the assessment in order to take actions to improve financial management in the company. In this study the theory is audit management, scope and objectives of management audit, types of management audit, characteristics of management audit, and basic principles of management audit. The analytical tool used in this study uses a comparative method, namely comparing the existing systems and procedures in the company with theory and conducting follow-up audits to evaluate audit findings and using audit work papers. The data collection techniques are library research and field research. Based on the results of the analysis previously described, it is known that the internal control system over the financial function at CV. Cemara Marina Servisindo runs less in accordance with the criteria, this is evidenced by the list of findings obtained by the researcher and also through the results of the Financial Management Organization Audit Program research recapitulation table which gets a relative value of 48% which is categorized as “Less Effective”.
Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan BUMN dengan Ukuran Perusahaan sebagai Variabel Kontrol Tusianto Dwi Sapto Aji; Ika Wulandari
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.v5i2.3436

Abstract

This study aims to determine the effects of the Board of Directors, Board of Commissioners, Audit Committee, and Company Size on the financial performance of state-owned enterprises (SOEs). The sample was selected using purposive sampling, resulting in 26 companies meeting this study's criteria, with a total of 78 data points. The analysis techniques used were Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Testing, and Correlation Test. The results indicate that the Board of Directors has a significant positive effect on the financial performance of SOEs, as do the Board of Commissioners, Audit Committee, and Company Size. This means that the greater the number of independent variables, the higher the quality of the financial reports produced, which will be accompanied by increased company performance and will create a good network with parties outside the company.
Penerapan Prosedur Audit Atas Piutang Usaha di Kantor Akuntan Publik Djoko, Sidik, Indra, dan Rekan (KAP DSI) Muhammad Syauqi; Rizdina Azmiyanti
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.v5i2.3437

Abstract

This research aims to find out a general description of the receivables audit procedures at KAP DSI starting from the planning stage, inspection stage and audit reporting stage carried out by KAP DSI. The main problem that is the focus of this research is knowing how audit procedures are carried out by a public accounting firm, especially in the accounts receivable section. The data collection strategy used included secondary data collection through library study techniques and participant-observational studies. The method used in this research was descriptive-qualitative. It is hoped that the results of this research can increase understanding regarding the implementation of the accounts receivable audit process at the Djoko, Sidik and Indra Public Accounting Firm.
Analisis Pengaruh Utang Negara terhadap Pertumbuhan Ekonomi Indonesia Periode 2004-2023 Berdasarkan Data LKPP Amelita Oktaviana; Ascaryan Rafinda; Oman Rusmana
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.v5i2.3439

Abstract

This research aims to analyze the influence of state debt on Indonesia's economic growth in the period 2004 to 2023 using data from the Central Government Financial Report (LKPP). State debt is often considered as an instrument for financing development, but there is the potential for negative impacts if its management is not optimal. This research uses a linear regression method to examine the relationship between state debt levels and Indonesia's economic growth during the specified period. The research results show that state debt has a significant influence on Indonesia's economic growth, with an important role in financing development but also has the potential to increase the economic burden if not managed well. This research provides policy recommendations for managing state debt to support sustainable economic growth.
Pengaruh Kolaborasi Strategi dan Information Sharing terhadap Logistics Performance yang dimediasi Logistics Capability Pada PT. Myglobal Logistik Internasional Qatrun Nada Mutiah Gusfi; Nofrisel Nofrisel; Dinar Dewi Kania
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.v5i2.3440

Abstract

In the broader logistics industry, there are several trends and challenges that might impact the performance of PT. MyGlobal Logistik Internasional. In an increasingly complex era of globalization, logistics companies face significant challenges in maintaining competitive performance. This study aims to determine the direct and indirect effects of strategic collaboration and Information sharing on logistics performance, mediated by Logistics capability at PT. MyGlobal Logistik Internasional. The method used in this research is a descriptive quantitative method with a survey approach. The population includes all service users at PT. MyGlobal Logistik Internasional, consisting of leaders, supervisors, and operational staff. The sampling technique employed is purposive sampling with a total of 90 respondents. Data collection was carried out using a questionnaire that had been tested for reliability and validity. This study uses path analysis SEM with the Smart Partial Least Square (PLS) software version 3.2.9. The research results show that strategic collaboration has a positive and significant impact on Logistics capability. Information sharing has a positive and significant impact on Logistics capability. Strategic collaboration has a positive and significant impact on logistics performance. Information sharing has a positive and significant impact on logistics performance. Logistics capability at PT. MyGlobal Logistik Internasional has a positive and significant impact on logistics performance.
Study Literatur Review: Faktor-Faktor yang Berpengaruh terhadap Audit Delay Heri Heri; Carmel Meiden
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.v5i2.3463

Abstract

This study aims to analyze what factors can influence the publication of financial reports or what is often called audit delay. The population in this research is Systematic Literature Review (SLR) articles where researchers studied or reviewed 20 (twenty) articles from 200 (two hundred) journals in the Google Scholar database for the year 2020-2023. The concept of this literature review uses the Auditor's Signature Lag and Preliminary Lag. The method used in this research is the literature review method. The literature review method is used to research, review, identify, and interpret all existing research on unique and interesting phenomenon topic areas, with certain relevant research questions. Based on the research results, it shows that there are factors that influence audit delay. So it can be concluded that the audit delay variable is a dependent variable that can be influenced by certain factors.

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