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
 27   28   29   30   31 
Analisis Dampak Investasi Infrastruktur terhadap Kinerja Bandara dan Pertumbuhan Ekonomi Avrilla Kuswardani; Maya Hamidah; Muhammad Faqih Zamani; Saridawati
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.v6i1.4069

Abstract

This study uses a method of literature study (library research) that relies on secondary sources in the form of scientific journals, research reports, and relevant statistical data. This method was chosen because it is appropriate to analyze the relationship between infrastructure investment and airport performance and economic growth based on theoretical studies and historical data. In addition, a descriptive quantitative approach is used to process and analyze statistical data on infrastructure investment, passenger volume, aircraft movements, and related economic indicators. The government is investing in the development of Soekarno Hatta airport infrastructure in the form of terminal revitalization and runway 3 construction, due to an increase in passenger numbers every year and a load factor. This investment is effective in significantly increasing the capacity of the number of passengers and the quality of airport services. The revitalization of terminals 1, 2 and 3 of Soekarno Hatta airport is effective in reducing the density of passenger queues and increasing comfort for airplane passengers. The construction of runway 3 was also effective in reducing the aircraft queue from the previous 6-9 aircraft to an average of 3 aircraft. The construction of runway 3 improved the airline's on-time performance (OTP). With this improvement, not only the operational performance, passenger numbers and airport revenues are increasing, but also better connectivity, smooth distribution of goods and people, and a broad positive impact on the sustainable growth of the national economy.  
Pengaruh Efisiensi Biaya Proyek terhadap Profitabilitas pada Perusahaan Konstruksi (Studi Kasus Periode 2021-2023) Stefan, Yonatan Alvin
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.v6i1.4092

Abstract

The construction industry in Indonesia plays an important role in driving national economic growth, but also faces major challenges in managing efficient project costs to maintain profitability levels. This study aims to examine the effect of project cost efficiency on the profitability of construction companies, using Return on Assets (ROA) as an indicator of financial performance. This study uses a quantitative approach with secondary data taken from the annual financial reports of construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The analysis technique used is spearman correlation. The results of the study show that the Cost of Goods Sold to Revenue (COGS to Revenue) ratio has a significant negative effect on ROA, and Asset Turnover (ATO) also has a significant negative effect on ROA. Meanwhile, the Operating Expense Ratio variable shows a negative effect on ROA. These findings confirm that project cost efficiency and optimization of asset use play an important role in increasing the profitability of construction companies. The practical implication of this study is the need for a more effective cost and asset management strategy to maintain financial performance amidst the challenges of the construction industry.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Tarif Pajak Efektif : Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index 70 Periode Tahun 2018 – 2023 Felyna Priyanka; Budi Sukardi
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.v6i1.4096

Abstract

This study aims to determine how profitability, liquidity and company size affect the effective tax rate in companies listed on the Jakarta Islamic Index 70 / JII70 sharia stock index in 2018 - 2023. The data obtained are secondary data accessed through (www.idx.co.id) with a sampling method of purposive sampling. The data analysis method used is quantitative analysis using descriptive statistics. The results of the study indicate that profitability calculated using return on assets (ROA) has an effect on the effective tax rate. This statement is obtained from the results of the t-test on the profitability variable showing a regression coefficient of 2.990036 and a significance level of 0.0000 and a calculated tvalue> ttable (4.304274> 1.974902). Liquidity calculated using the current ratio shows a regression coefficient of 0.003716 and a significance level of 0.08790 and a calculated tvalue < ttable (0.152506 < 1.974902). Company size shows a regression coefficient of -0.002982 and a significance level of 0.9585 and a calculated tvalue < ttable (-0.52145 < 1.974902). The effect of profitability, liquidity and company size simultaneously/together affects the effective tax rate of companies listed on the Jakarta Islamic Index 70 / JII 70 in 2018 - 2023 because based on the F test, the calculated fvalue> ftable is 5.716263> 2.66182906 with a significance level of 0.0000 < 0.05.
Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor Rahmi Nadiar; Rahmatullah Alfikri; Annisa Tri Hidhayati; Fitra Izzadieny; Riyadatul Muthmainnah
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.v6i1.4188

Abstract

This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.
Pengaruh Deblt To Equity Ratio, Price Earning Ratio, Earning Per Share Terhadap Harga Sahaml di Bursa Efek Indonesia Fitri Melani; Indra Cahya Kusuma; Ayi jamlaludin Aziz
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.v6i1.4208

Abstract

This study aimls to test and determline the effect of Deblt To Equity Ratio (DER), Price Earning Ratio (PER), and Earning Per Share (EPS) on stock prices in blanking comlpanies listed on the Indonesia Stock Exchange for the period 2019-2023. The population of this study were all blanking comlpanies listed on the Indonesia Stock Exchange, The samlpling technique used Purposive Samlpling, so that out of 47 comlpanies that were samlpled, 10 comlpanies were selected. Data analysis used panel data analysis using the help of the Eviews.12 Student statistical tool. The results of the study showed that partially DER had a positive and significant effect on stock prices, while PER and EPS did not have a positive effect on stock prices, and simlultaneously DER, PER and EPS had an effect on stock prices.
Perilaku Keuangan Generasi Milenial: Memahami Pola Pengambilan Keputusan Keuangan pada Generasi Digital Enny Istanti; Andrianto Andrianto; RM Bramastyo KN
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.v6i1.4209

Abstract

The millennial generation, born between 1980 and 2000, is currently the focus of attention in various aspects of life, including in terms of financial behavior. This study aims to analyze the financial behavior of the millennial generation and identify factors that affect the financial behavior of the millennial generation, such as financial literacy, lifestyle, technology and social media, and the social environment. This study uses a qualitative approach with a survey method. Data was obtained through interviews with millennial generation respondents. The millennial generation tends to be more comfortable using digital platforms to manage their finances, including mobile banking and investment applications. The millennial generation has a tendency to prioritize experiences and lifestyles over the accumulation of traditional assets. Those who have higher education and stable jobs tend to exhibit more planned and long-term oriented financial behavior. One of the main findings is the significant influence of digital technology on the financial behavior of the millennial generation. Financial influencers on social media have a significant influence on the investment decisions of the millennial generation. This can explain some patterns of financial behavior that seem irrational from a traditional economic perspective.
Analisis Pengelolaan Keuangan Puskesmas Buniwangi Dalam Upaya Meningkatkan Efisiensi Dan Efektivitas Penggunaan Anggaran Siti Rahmah Rohilah; Tina Kartini; Andri Indrawan
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.v6i1.4210

Abstract

This research aims to analyze financial management at the Buniwangi Community Health Center in order to increase the efficiency and effectiveness of budget use. Good financial management is a key factor in ensuring optimal allocation and use of financial resources, especially in the health service sector which has a major responsibility for community welfare. This research uses a qualitative approach with descriptive methods, involving in-depth interviews, document analysis, and observation as the main data collection techniques. The results of the research show that financial management at the Buniwangi Community Health Center has met most public financial management standards, but there are still several obstacles that affect the efficiency and effectiveness of budget use, such as a lack of staff understanding of accounting procedures, limited supporting technology, and budget allocations that are not in accordance with priority needs.
Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Consumer Non Cyclical Tahun 2021-2023 Nurul Laily Barsyah; Hermi Hermi
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.v6i1.4211

Abstract

Companies run businesses with the aim of gaining profits that can be measured by profitability. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This study is a descriptive quantitative study. This study uses panel data. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (2) Sales growth does not affect profitability in the consumer non-cyclical sector. (3) Inventory turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (4) Cash turnover does not affect profitability in the consumer non-cyclical sector.
Dampak Dan Etika Penerapan Dari AI Pada Bidang Akuntansi: Systemattic Literature Review Rr. Puteri Aida Laily Inas; Dona Primasari
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.v6i1.4212

Abstract

This study explores the role of Artificial Intelligence (AI) in accounting, focusing on the impact and ethics of its implementation. This study uses a secondary approach or uses systematic literature reflection and collects data from various reputable sources such as Scholar. This review identified 20 relevant articles from 2020 to 2024 which were analyzed to match the research questions. The findings highlight the potential of AI to improve the advantages and disadvantages of AI in accounting. This study discusses the application of AI integration, emphasizing the need for ethical considerations and regulatory adjustments. Overall, the results of this study explain the impact of AI in accounting such as increased efficiency, reduced costs, increased accuracy, corporate decision-making, and increased security. Then the ethics in dealing with accounting AI are confidentiality, accuracy and clarity, transparency, accountability, and compliance with regulations.
Penentu Kinerja Keuangan Perusahaan Manufaktur di Indonesia Dengan GCG Sebagai Moderasi Agda Laily Ahadiya
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.v6i1.4213

Abstract

This study aimed to analyze the effect of environmental performance, postemployment benefits, and leverage on financial performance moderated by GCG in consumer goods manufacturing companies. The independent variables in this study used environmental performance as measured by PROPERS’s score, postemployment benefits as measured by comparison of the post-employment benefits payable to overall debt, and leverage as measured by two indicators, that are Debt to Total Assets Ratio (DAR) and Debt to Total Equity Ratio (DER). For the dependent variable, financial performance are measured using the Return on Assets (ROA) and Return on Equity (ROE) indicators. GCG as moderating variable is measured by the number of commissioners. The population of this study is consumer goods sub-sector manufacturing companies which listed on IDX adnd as PROPER participants in 2018-2020. Data were collected by using purposive sampling, so there are 73 observations data were processed using SEM PLS analysis. The result of this study show that environmental performance has a positive and significant effect on financial performance. Post-employment benefits has a negative and significant effect on financial performance. Leverage has a negative and significant performance and GCG doesn’t moderate the relationship between leverage and financial performance.

Page 29 of 32 | Total Record : 313

 27   28   29   30   31 

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