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J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Published by Universitas Majalengka
ISSN : 2721060X     EISSN : 27455343     DOI : https://doi.org/10.31949/j-aksi.v3i1.2137
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dan Sistem Informasi (J-AKSI) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka secara berkala (setiap enam bulan) dengan edisi terbit bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Akuntansi dan Sistem Informasi di Indonesia. Topik Jurnal Akuntansi dan Sistem Informasi berkaitan dengan aspek apapun dari akuntansi meliputi topik-topik sebagai berikut : Akuntansi Keuangan dan Pasar Modal, Akuntansi Sektor Publik, Akuntansi Syariah, Akuntansi Pajak, Auditing, Sistem Informasi Akuntansi, Akuntansi Keprilakuan dan Akuntansi Manajemen. Penentuan artikel dimuat melalui proses blind review oleh Reviewers dengan mempertimbangkan relevansi artikel terhadap pengembangan ilmu profesi akuntansi. 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 184 Documents
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PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, FIRM SIZE, DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Nabila, Nabila Destri Audrysandi; Nafi, Nafi' Inayati Zahro; Izza, Izza Ashsifa
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12837

Abstract

Fenomena dalam penelitian ini adalah penurunan dan kenaikan nilai rata-rata perusahaan food and beverages akibat wabah virus covid-19 pada tahun 2019-2022 sehingga menyebabkan penurunan harga saham. Penelitian ini bertujuan untuk mengujiengenai pengaruh struktur modal, pertumbuhan perusahaan, firm size, dan modal  intelektual terhadap nilai perusahaan. Metode yang digunakan adalah kuantitatif berupa data sekunder. Populasi dalam penelitian ini sebanyak 218 perusahaan sektor consumer goods sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia Periode 2019-2022. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling memiliki total sebanyak 20 sampel. Metode analisis data yaitu analisis linier berganda diolah menggunakan SPSS 26. Berdasarkan hasil penelitian secara simultan struktur modal, pertumbuhan perusahaan, firm size, dan modal intelektual terhadap nilai perusahaan secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Secara parsial struktur modal, pertumbuhan perusahaan, dan modal intelektual tidak berpengaruh terhadap nilai perusahaan sedangkan firm size berpengaruh positif terhadap nilai perusahaan.
INTEGRATING GREEN PRODUCT INNOVATION AND AI IN BUSINESS STRATEGIES FOR COMPETITIVE ADVANTAGE: A STUDY OF INDONESIAN'S FUTURE Ardiansyah, Eka
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12893

Abstract

This study delves into the synergy between green product innovation and artificial intelligence (AI) as a key to enhancing the competitive advantage of companies in Indonesia. A total of 15 manufacturing and retail companies were studied using a mixed methods approach, the results obtained showed that although awareness of the importance of both aspects is increasing, there are still a number of challenges in implementing an effective AI strategy. One of the main obstacles lies in the level of understanding of the workforce, where 75% of the data obtained indicated that AI users are not yet fully able to utilize the potential of this technology to increase sales. However, it is undeniable that the application of artificial intelligence can have a positive impact in terms of operational efficiency, resource management, and the development of more environmentally friendly products. Ultimately, this study is expected to provide valuable insights for companies in Indonesia that are ambitious to integrate green product innovation and artificial intelligence. The emphasis on the importance of intellectual capital is a crucial aspect to achieve this goal. These findings are expected to enrich the understanding of how companies in Indonesia can remain competitive in the global market while supporting sustainable practices, in order to achieve future success.
PENGARUH INTERNAL AUDIT DAN SURPRISE AUDIT TERHADAP PENCEGAHAN FRAUD PADA BRI REGIONAL AUDIT OFFICE BANDUNG Herlandi Putra, Irsan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.13009

Abstract

Penelitian ini dilakukan di BRI Regional Audit Office Bandung. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh internal audit dan surprise audit secara simultan dan parsial terhadap pencegahan fraud. Teori agensi dan teori fraud pentagon digunakan dalam penelitian ini. Penelitian ini melibatkan semua karyawan BRI Regional Audit Office Bandung. Studi ini menggunakan metode sampling purposive nonprobability. Studi ini melibatkan 41 auditor yang dipilih melalui kuesioner dari BRI Regional Audit Office Bandung. Studi ini menggunakan metodologi kuantitatif dengan menggunakan teknik deskriptif dan verifikatif. Jenis uji statistik termasuk uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linier berganda, analisis koefisien korelasi, uji koefisien penentuan, dan uji hipotesis. Memproses hasil analisis dengan menggunakan IBM SPSS Statistic 26. Surprise audit dan internal audit memiliki korelasi yang sangat kuat dengan arah positif. Di sisi lain, hasil analisis regresi linier berganda menunjukkan bahwa mereka berpengaruh secara signifikan baik secara parsial maupun simultan terhadap pencegahan fraud.
THE DETERMINANS OF NET PROFIT MARGIN: STUDY AT PT. INDOFOOD SUKSES MAKMUR TBK. Andriani, R. Neneng Rina; Hermansyah, Iwan; Dermawan, Wildan Dwi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13325

Abstract

The purpose of this study is to analyse the determinants of net profit margin at Indofood Sukses Makmur Tbk Limited Company. Another goal is to analyse how the effect of Working Capital Turnover, Currents Ratio, Total Assets Turnover in the company and its effect on Net Profit Margin. The research method uses a descriptive quantitative approach with secondary data in the form of the company's annual financial statements for 2011 - 2022. The analysis tool used is multiple regression analysis. The descriptive research results show that the variables studied fluctuated during the study period. Furthermore, the simultaneous test shows that Working Capital Turnover, Turrent Ratio, and Total Asset Turnover simultaneously affect Net Profit Margin. Partial tests show that Working Capital Turnover has a positive effect on Net Profit Margin. While Current Ratio, and Total Assets Turnover have no effect on Net Profit Margin.
BIBLIOMETRIC ANALYSIS IN TAXATION RESEARCH: TAX ACCOUNTING TRENDS Susanto, Febry Fabian
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13387

Abstract

This study uses a bibliometric approach to analyze trends and research networks in tax accounting based on Scopus data for 2014–2024. The analysis results show an annual growth of publications of 10.13%, with contributions from academics in the United States and Australia, especially from Macquarie University and Brigham Young University. The Journal of the American Taxation Association is the primary source of publications. At the same time, keywords such as tax system, carbon emissions, and fiscal policy reflect the shift in research towards environmental tax policy. The document with the highest citation is Saez E (2016) in the Quarterly Journal of Economics, which has 761 citations and discusses progressive tax policy and income distribution. The most productive researchers are Shevlin Terry and Freudenberg Brett, each producing several publications in various years. The collaboration network highlights Hanlon Michelle as one of the influential authors, with studies focusing on the impact of taxation on macroeconomic and business policies. The results of this study provide systematic insights into the pattern of tax accounting research, supporting academics in determining research directions and policymakers in designing evidence-based tax regulations.
PENGARUH RASIO LIKUIDITAS (CURRENT RATIO, CASH RATIO DAN QUICK RATIO) TERHADAP KINERJA KEUANGAN PADA PT GARUDA INDONESIA (PERSERO), Tbk TAHUN 2013-2023 Herlandi Putra, Irsan; Risha Rizyawati
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13439

Abstract

This study was conducted at PT Garuda Indonesia (Persero) Tbk with the aim of analyzing the impact of the current ratio, cash ratio, and quick ratio both simultaneously and partially on financial performance. The data used are the financial statements of PT Garuda Indonesia (Persero) Tbk from 2013 to 2023, taken from the official website of the Indonesia Stock Exchange (IDX). The sampling method used is purposive non-probability sampling, tailored to the research objectives and specific criteria, including the availability of financial statements for 11 consecutive years. The research approach used is quantitative, with descriptive and verificative methods. Data processing was conducted using statistical analysis, such as multiple linear regression, coefficient of determination, and hypothesis testing. The data analysis process was carried out using IBM SPSS Statistics version 27 software. The findings from the research indicate a significant correlation between the current ratio, cash ratio, and quick ratio. Based on the multiple linear regression analysis, all three ratios simultaneously affect financial performance. However, partially, the current ratio and cash ratio do not show a significant impact on financial performance.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN DIVIDEN SEBAGAI MODERASI DI FOOD BEVERAGE Ayuningrum, Anggrainy Putri; Meliza; Suryadi , Dara Tanesia
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13490

Abstract

Food and beverage is one of the companies that is resistant to the crisis so that many investors choose the company in investment. Making investment decisions, investors consider various factors, one of which is the value of the company itself. Fundamental factors that are believed to affect firm value include Investment Opportunity Set, Liquidity, and Leverage. In line with this, this study aims to examine how IOS , Liquidity, and Leverage affect Firm Value in the food and beverage industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In addition, this study also examines the role of dividend policy as a moderating variable in the relationship. The data used is secondary data, with a purposive sampling method that resulted in 24 companies as research samples. The analysis techniques used include multiple linear regression as well as moderation regression analysis (MRA) with the help of SPSS software version 20. Based on the results of the study, it is known that MVBVA has a significant negative effect on PBV. Meanwhile, CR shows a positive influence on PBV, but is not statistically significant. On the other hand, DER exerts a significant positive influence on PBV. This study also found that DPR was able to strengthen the relationship between MVBVA and PBV, but did not manage to moderate the relationship between CR and PBV. In contrast, DPR is effective in strengthening the effect of DER on PBV.
PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
PENGARUH PERSEPSI, PENGETAHUAN PERPAJAKAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI SEMESTER 5, 7 DAN ANGGOTA TAX CENTER UNIVERSITAS MAJALENGKA) Aliyudin, Rizal Sukma; Eva Fauziah Ahmad; Robi Maulana Magribi; Sindi Rahayu
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13885

Abstract

Supervision in the field of taxation is not yet optimal due to a lack of human resources involved in taxation. This creates job opportunities in the field of taxation, which can be utilized by accounting graduates. This phenomenon can be a chance for accounting graduates to pursue a career in taxation. The purpose of this study is to determine the influence of perception, taxation knowledge, and labor market considerations on career interest in taxation. The method used in this study is descriptive and verificative analysis. The population of this study is fifth and seventh-semester accounting students and the Tax Center of Majalengka University. The sample was determined using nonprobability sampling, using a saturated sampling method with 110 respondents. The results show that: (1) perception has a significant influence on career interest in taxation, (2) taxation knowledge has a significant influence on career interest in taxation, (3) labor market considerations have a significant influence on career interest in taxation, and (4) perception, taxation knowledge, and labor market considerations simultaneously influence career interest in taxation.
ANALISIS KINERJA UMKM BERDASARKAN TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PENGGUNAAN INFORMASI AKUNTANSI Mulyani, Hani Sri; Dadang Sudirno; Endah Prihartini; Sari Toyibah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14004

Abstract

Micro, Small and Medium Enterprises (MSMEs) are very important for the Indonesian economy, creating jobs and supporting during the economic crisis. The contribution of MSMEs will reach 61.09% of GDP in 2022 and absorb a lot of workers. In Majalengka Regency, MSMEs are very important during the COVID-19 pandemic even though economic growth has not been achieved due to lack of knowledge and poor management. Therefore, this research aims to find out how the level of education, accounting knowledge and use of accounting information partially influence the performance of MSMEs in Majalengka sub-district. The method used in this research is a quantitative research method with a descriptive and verification analysis approach. The population in this study was 315 Micro, Small and Medium Enterprises (MSMEs) in Majalengka District. The sample used in this research used a nonprobability sampling technique with a purposive sampling method, resulting in a sample of 160 Micro, Small and Medium Enterprises (MSMEs) in Majalengka district. The data analysis used was multiple linear regression analysis with the help of the SPSS version 25 program. The results of this research show thatl thel level ofl educationl hasl al significant effect on the performance of MSMEs, accounting knowledge has a significant effect on the performance of MSMEs, the use of accounting information has a significant effect on the performance of MSMEs.

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