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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 Leverage, Umur Perusahaan, dan Profitabilitas terhadap Praktik Manajemen Laba : (Studi Empiris Terhadap Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Margareta Devi; Audrey Patricia Theodora
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3004

Abstract

This study aims to analyze the effect of leverage, company’s age, and profitability towards earnings management in State Owned Enterprise that listed on Indonesia Stock Exchange in 2015-2019. The type of this research is quantitative research. Samples were collected using purposive sampling method, which resulting in 105 samples. Data analysis techniques that used in this research is multiple linear regression analysis. The result of this research shows that partially leverage and company’s age have significant effect towards earnings management. While profitability has no significant effect towards earnings management. Furthermore, leverage, company’s age, and profitability simultaneously have significant effect towards earnings management.
PENGARUH SISTEM PELACAKAN BERBASIS WEBSITE, KUALITAS LAYANAN LOGISTIK DAN PENANGANAN KOMPLAIN TERHADAP KEPUASAN PELANGGAN : (Studi Pada JNE di Kabupaten Majalengka) Nining Kurniasih
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3008

Abstract

Abstract. The growth and development of a country's economy is in dire need of reliable transportation facilities and infrastructure. Delivery services are part of the needs of consumers who tend to want something that is easy, fast, safe and practical in all matters of shipping goods. One way to overcome this, companies in the service sector provide a website-based tracking system and logistics services. If a problem occurs, is willing to handle complaints from customers to achieve customer satisfaction. This study aims to determine the effect of webiste-based tracking systems, logistics service quality and complaint handling on customer satisfaction. This research uses descriptive analysis and verification methods. The data collection technique used is by distributing questionnaires. The population in this study were JNE customers in Majalengka Regency with a sample of 100 respondents. The sampling technique used is incidental sampling. This study uses a Likert scale. Data analysis using classical assumption test, multiple regression analysis, coefficient of determination analysis, model feasibility test and hypothesis testing with partial test. The results of the research that have been carried out show that website-based tracking systems affect customer satisfaction, logistics service quality affects customer satisfaction, and complaint handling affects customer satisfaction.
SEBUAH KAJIAN TENTANG KUALITAS PELAYANAN : (Studi Pada CV. Medal Karya Sumedang) Deni Istiono. MM
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3009

Abstract

Abstract This study aims to identify, analyze and explain the quality of services available at CV. Sumedang's Medal. This research is a descriptive study using a qualitative approach. The data collection technique is done by using observation, interview and documentation. The data analysis technique used interactive models. Checking the validity of the data was carried out by triangulating the source. From the research results show that the responses given by the CV. Medal Karya against complaints is served well even though it has to go through several processes where customer complaints must be reported to the Disturbance Office all of this is done so that customer comfort and satisfaction can be properly fulfilled. The service quality of a company is determined by the company's ability to meet the needs and desires of customers in accordance with customer expectations. So it can be seen from the dimension of service quality Reliability (Reliability) is the ability to provide the promised service immediately and satisfactorily, Responsiveness (Responsivenes) how the company responds in the service process to customers, Assurance where the company is able to instill a sense of confidence in customers, Empathy (Emphaty) sincere attention is given by the company by trying to understand customer desires, physical evidence (tangible) of ability that is seen directly in serving customers. The value of service quality depends on the ability of the company and its staff to consistently meet customer expectations.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS: Perusahaan Industri Makanan dan Minuman di Bursa Efek Indonesia selama periode 2017 – 2019. Neny Kusumadewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3015

Abstract

Companies with good performance will be able to achieve the goals to be achieved by the company, which is to maximize the value of the company. That goals can be achieved by increasing the probability of the company. This research is conducted as a mean to test influence of leverage, sales growth and company size to profitability of the Food and Beverege industry company in Indonesian during priod 2017-2019. The date used is sekondary data using method and number of population as many as 18 companies, research sampel taken on sampling purposive basis. Criterion of sampel fulfilling counted 11 companies. Analysis technique using panel data regretion with using Eviews 9.0 program to get an overview that includes the relationship between one variable with another variable. Result of analysis prove that by parsial variable of leverage significant effect on profitability, sales growth no significant effect on profitability, size significant on profitability.
DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA SAHAM DAN VOLUME TRANSAKSI: (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Sarmila; Andika Rusli; Jumawan Jasman
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3021

Abstract

Abstract This study aims to determine the impact of Covid-19 on changes in stock prices and transaction volume (study on state-owned banks listed on the Indonesia Stock Exchange). The sample in this study is the stock prices and trading transaction volume report with purposive sampling as the sampling method. Observations were made for 120 days from 03 December 2019 – 28 February 2020 and 02 March 2020 03 June 2020. The results of this study are that there are significant differences in stock prices and transaction volumes at state-owned banks listed on the Indonesia Stock Exchange between before and after the announcement of the first case of Covid-19 in Indonesia, after the announcement the stock price decreased and the volume of trading transactions increased. Keywords : Covid-19, Stock Price, Transaction Volume   ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak Covid-19 terhadap perubahan harga saham dan volume transaksi (studi pada Bank BUMN yang terdaftar di Bursa Efek Indonesia). Sampel dalam penelitian ini adalah laporan harga saham dan volume transaksi perdagangan yang ditentukan menggunakan metode purposive sampling. Pengamatan dilakukan selama 120 hari terhitung sejak 03 Desember 2019 – 28 Februari 2020 dan 02 Maret 2020 ‑ 03 Juni 2020. Hasil penelitian ini yaitu adanya perbedaan signifikan terhadap harga saham dan volume transaksi pada Bank BUMN yang terdaftar di Bursa Efek Indonesia antara sebelum dan setelah pengumuman kasus pertama Covid-19 di Indonesia, dimana setelah pengumuman harga saham mengalami penurunan dan volume transaksi perdagangan mengalami peningkatan.   Kata Kunci : Covid-19, Harga Saham, Volume Transaksi  
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NO 07 TENTANG AKUNTANSI ASET TETAP Marwan; Abid Ramadhan; Rismawati
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3020

Abstract

Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kantor BPKAD telah menerapkan Standar Akuntansi Pemerintah dapat dilihat dari lampiran kebijakan yang dikeluarkan pemerintah kota palopo yang menjadi acuan BPKAD, peyusunan laporan keuangan telah sesuai dengan standar yang ada, adapun pemindahan aset yang terjadi tidak di revaluasi akan tetapi langsung menambah aset pemkot dan nilai dari aset tersebut sesuai dengan berita acara serah terima. Kata kunci: Penerapan PSAP, akuntansi aset tetap, BPKAD Kota Palopo Abstract This study aims to see the application of PSAP at the BPKAD office. starting from policy, measurement assessment systematics, to the recognition of regional government assets, the method used in this research is comparative descriptive analysis, in which the researcher collects existing data in the form of data from research objects and data analyzed and the results of interviews with resource persons. The data are collected so that we get conclusions in answering the formulation of the problem, from the results of interviews and data analysis conducted by researchers, the Palopo city government, in this case the BPKAD office has implemented Government Accounting Standards, can be seen from the policy attachment issued by the Palopo city government which is the reference for BPKAD, the preparation of financial statements is in accordance with existing standards, while the transfer of assets that occurs is not revalued but directly adds to the municipal government assets and the value of these assets is in accordance with the handover report. Keywords: PSAP implementation, fixed asset accounting, BPKAD Palopo City
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Kimia Farma Tbk dan PT Indofarma Tbk Periode waktu 1 Tahun rizky ismail
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3026

Abstract

Company performance is a picture of the achievements that the company achieved in a certain period. The company's financial performance can be seen from the financial statements of the current year or year. previously which is usually created as a guideline for the following year. In general, financial performance is an effort made by the company in measuring and assessing every success achieved in making a profit, so that the company can see the prospects, growth, and development potential that have been achieved in the company. This study aims to determine the comparison of the financial performance of PT. Kimia Farma Tbk, and PT. Indofarma Tbk. By comparing similar companies, it can be determined whether the good and bad financial performance is based on financial ratios, with a difference test, it can be seen whether there is a difference between pt. Indofrma and Kimia Farma. Then it's seen who's bigger on average. The ratios used include liquidity ratio, solvency ratio, profitability ratio, activity ratio. The research sample is 2 companies from the pharmaceutical sector that are considered the most stable in. profit gains. Data collection method is secondary data obtained from financial statements on the Indonesia Stock Exchange. The purpose of this study is to see the comparison of the company's performance of PT Indofarma and PT Kimia Farma in terms of the value of the financial ratio. The results of this study show that there are not significant differences between PT Indofarma and PT Kimia Farma
Pengaruh Kinerja Keuangan, Intellectual Capital, Financial Distress Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Latifa Harija
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3164

Abstract

The research aimed to analyze the effect of financial performance, intellectual capital, financial distress, sales growth, and firm size on the firm value of the manufacturing companies listed on the Indonesia stock exchange in 2017-2020. The sample used in this research was 76 companies which were determined using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, multiple regression analysis, and hypothesis testing. The results of the research concluded current ratio and sales growth had a negative effect on the firm value, return on asset, financial distress, and firm size had a positive effect on firm value, debt to equity ratio, total asset turnover, and intellectual capital has no effect on firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MELAKUKAN DEPOSITO MUDHARABAH PADA BANK SYARIAH DI KOTA PALOPO Widya Utami; Abid Ramadhan; Harmita Sari
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3561

Abstract

This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.
PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI : (Studi Pada Kantor Pelayanan Pajak Pratama Kuningan) robi maulana; Tito Dasuki
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3603

Abstract

The Majalengka Tax Service, Counseling and Consultation Office has changed its function to the Majalengka Micro Tax Service Office. This research is to find out how the Effect of Extensification and Intensification on Individual Income Tax Receipts at the Kuningan Pratama Tax Service Office.This research is a quantitative study using primary data with data collection techniques using questionnaires measured using a Likert scale. The population of this study were all employees of the Pratama Kuningan Tax Service Office. The sampling technique in this study used saturated sampling or census sampling with a total of 55 respondents who were studied. The data analysis technique used is multiple linear regression analysis techniques.The results of this study indicate that: Extensification has a significant effect on Individual Income Tax Receipts and Intensification has no significant effect on Individual Income Tax Receipts.

Page 5 of 19 | Total Record : 184

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