cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 26   27   28   29   30 
Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa: (Studi Kasus di Desa NagraksarioKecamatan Jampangkulon) Ananda Taufik Hidayat; Ade Sudarma; Irfan Sophan Himawan
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.v5i2.3464

Abstract

This study aims to evaluate the accounting systems and procedures implemented at the Nagraksari village office. Using qualitative research methods, the study involves the village head, village staff, village secretary, village treasurer, and community leaders as informants. Data collection techniques include observation, interviews, and recording. The research findings indicate that the accounting system and financial management in Sukaramai Village are in accordance with the Ministry of Home Affairs Regulation Number 20 of 2018; however, village officials face difficulties in managing the accounting system due to a lack of human resources. The implementation of accounting systems and procedures in the management of village funds in Nagraksari Village complies with central government regulations based on Law Number 3 of 2024. It is hoped that village officials can optimize the use of the budget for the development and empowerment of the village community, allowing Nagraksari Village to grow according to its vision and mission while adhering to the regulations set by the central and regional governments.
Analisis Pengaruh Investasi dan Tenaga Kerja terhadap Pertumbuhan Ekonomi Menurut Provinsi di Indonesia Tahun 2020 Windy Riqul Aini; Arista Rahmahita; Astri Putri Utami; Zahrani Salsabila; Intan Nurwahyuni; Salmah Fitriyani; Rahma Wahyuni
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.v5i2.3465

Abstract

Labor and investment are essential to support the sustainability of Indonesia's economic development. The purpose of this study is to assess the impact of investment and labor on economic growth at the provincial level in Indonesia in 2020. Data from the Central Statistics Agency (BPS) in 2020 was collected from 34 provinces. The findings revealed that investment and labor did not have a significant effect on economic growth; this finding indicates that both do not contribute positively to economic growth. Therefore, greater investment should be focused on businesses that require a lot of labor. It is recommended that Indonesia's economic growth be faster by encouraging everyone to invest and improving the quality of the workforce.
Pengaruh Bisnis Analitik dan Bisnis Intelijen terhadap Optimasi Operasional Sehingga Meningkatkan Kinerja Keuangan Distributor Alat Kesehatan di Indonesia Agus Neny
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.v5i2.3476

Abstract

The purpose of this study is to prove how business analytics (BA) and business intelligence (BI) implementation affects Indonesian medical equipment distributors' financial performance and operational optimization. Sixty representatives of medical equipment distribution enterprises with transaction values over one billion rupiah participated in an online questioner that was used to collect data. The analysis's findings show that these organizations' financial performance is significantly and favourably impacted by the application of business analytics, operational optimization, and intelligence. Businesses may improve competitiveness, streamline operations, and make better decisions by implementing business analytics and intelligence. Furthermore, the financial performance is greatly enhanced by the operational optimization that comes from the application of BI and BA. The created study model incorporates Information Processing Theory (IPT) and shows how corporate management practices are impacted by the success of BI implementation, which in turn influences organizational process effectiveness. Performance planning and measurement are directly impacted by BA techniques as well. This study has significant ramifications for business professionals that use business analytics and intelligence as strategic instruments to improve their organizations' financial performance, especially in the medical equipment sector. According to the results, businesses who use BI and BA may optimize their processes more successfully, which improves their financial performance. In summary, this study emphasizes how crucial it is to include BI and BA technology into business operations and strategic decision-making.
Akuntansi Hijau dalam Perspektif Literatur Review Martinus Sony Erstiawan; Tony Soebijono; Sulistiowati Sulistiowati
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.v5i2.3490

Abstract

The purpose of this research is to explore and examine the management of green accounting as a form of corporate responsibility and to enhance the entity's reputation. The data used is secondary data derived from various studies written by authors and published in accredited national journals. The population used comprises various green accounting studies in Indonesia. The sampling technique in this study is technology-assisted, using the Publish or Perish application edition 8 with sources from Google Scholar. The research method used in this study is a literature review with samples taken from accredited national journals on the topic of green accounting, covering the publication years from 2005 to 2024. The collected data includes volume, issue number, research objectives, keywords, research methods, population, research samples, and conclusions. The results indicate that there are 70 scientific articles spread across SINTA 2 to 6, showing that green accounting research is increasingly popular in academic studies. The positive impact of implementing green accounting on corporate performance can enhance managerial performance and profitability. Suggestions for further research on green accounting are related to corporate governance, managerial performance, corporate reputation, and the sustainability of green accounting.
Perbandingan Kinerja Keuangan Rumah Sakit Umum dan Khusus : (Studi Kasus Periode Sebelum dan Saat Pandemi Covid-19) Reny Marliadi; Noor’adia Noor’adia; Rahmat Rama Maulana; Liana Fitriani; Andri Nur Rahman
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.v5i2.3845

Abstract

Hospitals as business entity, aside from fulfilling its social mission as public services institution, should perform financial management to accommodate the user’s need. This research carries out the financial ratios analysis and to compare financial performance between a general hospital and specialized hospital with quantitative approach and descriptive technique, in which both hospitals aren’t referral hospitals for Covid-19. This research also aims to analyze the comparation of the trend on financial ratios analysis before Covid-19 (2018-2019) and during Covid-19 (2020-2022). The results showed that the general hospital’s liquidity increased before Covid-19 to during Covid-19, while the specialized hospital liquidity experienced a fluctuating trend. Fortunately, both general hospitals and specialized hospitals has its activity ratios tend to increase during period 2018-2022. Solvability ratios analysis conclude that before Covid-19, both general hospitals and specialized hospital’s ability of managing their debt to get assets influenced by BPJS service debt, and during Covid-19 influenced by the regulation of budget refocusing policy. Meanwhile, this research found that both hospitals haven’t yet optimize their ability to generate surplus, moreover their deficit from before Covid-19 to during Covid-19 increased.
Implementasi Metode Analisis Menggunakan NVivo Dalam Penelitian Kualitatif Hartono Hartono; Jose Da Silva; Francisco Da Costa; Donny Melianto; Made Suparta
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4811

Abstract

Hartono, 2025. Analysis Using Nvivo In Qualitative Research. Doctoral Program, 17 Agustus 1945 University, Surabaya. Qualitative research plays an important role in exploring social phenomena in depth, but often faces challenges in managing and analyzing complex data. NVivo is a software solution designed to help researchers conduct qualitative data analysis systematically and efficiently. This paper discusses the use of NVivo in analyzing in-depth interview data on public perceptions of public transportation policies. With a descriptive approach and case studies, this paper shows how NVivo facilitates the process of coding, category creation (nodes), pattern searching (query), and data visualization. The results of the analysis show that NVivo improves accuracy, efficiency, and facilitates collaboration in qualitative research. Thus, NVivo is recommended as an important tool in improving the quality and validity of social research results.
Tax Avoidance Pasca Pandemi Covid 19: Studi Pada Perusahaan Farmasi Yang Terdaftar di BEI Juliati
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.3384

Abstract

This research is to determine the level of tax avoidance after the Covid-19 pandemic because the government has prepared various kinds of fiscal rules for taxpayers to pay taxes according to applicable regulations. Design/methodology/approach: The research methods used are descriptive and quantitative. The variable used was tax avoidance measured using ETR and CETR. The test was conducted using different levels of tax avoidance before and after covid 19. The expected research result is that the level of tax avoidance is getting smaller because the government has provided a lot of regulatory leeway during the Covid-19 pandemic. Therefore, after the Covid-19 pandemic, taxpayers are expected to increase ETR and CurrentETR.
Analisis Prediksi Financial Distress Model Fulmer, Taffler, dan Zmijewski Ivanza Saputra; Ayuning Putri, Intan Lifinda
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.3411

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan hasil model prediksi financial distress dan menentukan model prediksi apa yang memiliki tingkat akurasi tertinggi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif deskriptif dengan teknik pengambilan sampel purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder dari laporan keuangan yang diterbitkan perusahaan sampel. Hasil dari penelitian ini menunjukkan terdapat perbedaan antara model Fulmer, Taffler, dan Zmijewski. Model Fulmer ditemukan terdapat 58 observasi tidak termasuk financial distress dan 6 observasi termasuk financial distress. Model Taffler ditemukan terdapat 45 observasi tidak termasuk financial distress, 14 observasi termasuk grey area, dan 45 observasi termasuk financial distress. Model Zmijewski ditemukan 54 observasi tidak termasuk financial distress, dan 10 observasi termasuk financial distress. Model Zmijewski memiliki tingkat akurasi tertinggi sebesar 68,75% dibandingkan model Fulmer dan Taffler yang memiliki tingkat akurasi yang sama sebesar 59,38%.
Pengaruh Kompensasi, Motivasi, Dan Gaya Kepemimpinan Terhadap Kepuasan Kerja Karyawan di PT. United Equipment Indonesia Sinaga, Gilbert Johan Martin
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.3930

Abstract

This study aims to analyze the effect of compensation, motivation, and leadership style on employee job satisfaction at PT United Equipment Indonesia, Pekanbaru. Job satisfaction is an important factor that can affect employee productivity and loyalty in an organization. This research uses a quantitative approach with a survey method through distributing questionnaires to employees of PT United Equipment Indonesia. Data analysis was conducted using multiple linear regression to determine the relationship between the independent variables (compensation, motivation, and leadership style) with the dependent variable (job satisfaction). The results showed that the three independent variables had a significant effect on employee job satisfaction. Among the three variables, motivation has the most dominant influence compared to compensation and leadership. This indicates that the higher the level of motivation given to employees, the higher their level of job satisfaction. In addition, a fairer compensation system and an effective leadership style were also shown to significantly increase employee job satisfaction. These findings lead to several recommendations for companies to increase employee job satisfaction, such as improving the compensation system to make it more competitive, improving motivation strategies through rewards and training, and strengthening leadership that is more participatory and communicative. Thus, companies can increase employee retention and reduce high turnover rates.
Pengaruh Rotasi Auditor Dan Workload Terhadap Kualitas Audit Marlina
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4052

Abstract

This research seeks to examine the effects of auditor rotation and workload on the quality of audits.  The study population comprises manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2023.  This research utilizes a quantitative methodology, with sample selection executed by purposive sampling.  The data for this study were derived from audited financial reports of firms listed on the Indonesia Stock Exchange, received from the official website of the stock exchange in Indonesia.  The data were examined by multiple linear regression analysis.  The results demonstrate that workload adversely influences audit quality, but auditor rotation has no substantial effect on audit quality.

Page 28 of 32 | Total Record : 313

 26   27   28   29   30 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi More Issue