Jurnal Akuntansi dan Keuangan
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
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<![CDATA[Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak: (Studi Kasus Pada Wajib Pajak Orang Pribadi di Kabupaten Belitung Timur) ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Adia Adi Prabowo]]>;
<![CDATA[Arwiyah Nurul Aini]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.207
<![CDATA[This study aims to examine whether tax transparency by the tax authorities and trust has an effect on taxpayer compliance. This study uses a quantitative description method and primary data using a questionnaire distributed online via google form. The number of samples in this study were 111 individual taxpayer respondents in East Belitung Regency. Sampling in this study used a convenience sampling technique, which is a sampling technique that allows the author to choose a sample based on the author's wishes. This study shows that tax transparency and trust have a positive effect on taxpayer compliance in East Belitung Regency. The results of this study mean that the higher the transparency provided by the tax authorities and the less taxpayers to the tax authorities, the higher the taxpayer compliance will be. Fiskus is expected to be able to further increase the socialization of the new tax provisions and be more open about the amount of tax revenue and its allocation both at the central tax office and at the pratama office.]]>
<![CDATA[Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan ]]>
<![CDATA[Versiandika Yudha Pratama]]>;
<![CDATA[Syamsuddin]]>;
<![CDATA[Farah Difa]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.411
<![CDATA[This study aims to determine the performance of the Pekalongan Regency Government in period 2017-2019 with value for money approach in economics, efficiency and effectiveness ratio. Based on the existing characteristics, this research included in descriptive quantitative research. The data analysis technique in this study uses the concept of value for money, namely assessing performance in terms of economics, efficiency, and effectiveness ratio based on local government financial performance each period. The results of the study stated that the performance of the Pekalongan Regency Government during the 2017-2019 period was categorized as economical because it produced a ratio of less than 100%. In terms of efficiency, the performance of the Pekalongan Regency Government for the 2017 is efficient, meanwhile in the 2018 and 2019 periods the performance has not been efficient because the ratio is above 100%. In terms of effectiveness, the performance of the Pekalongan Regency Government during the 2017-2019 period tends to be not optimal but has been quite effective with an annual ratio that is above the ratio of 90%.]]>
<![CDATA[Implementasi Balance Scorecard Sebagai Pengukuran Hasil Kinerja Koperasi Karyawan: (Studi Kasus Pada PTPN XII (Persero) Kebun Blawan) ]]>
<![CDATA[Fredy Eka Ardhi Pratama]]>;
<![CDATA[Dewi Kurniawati]]>;
<![CDATA[Wenny Dhamayanthi]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.530
<![CDATA[The research location is the Employee Cooperative of PTPN XII (Persero) Region II Kebun Blawan. The research objective is to determine the performance of the Employee Cooperative from the four perspectives of the BSC approach. The sampling method is simple cluster sampling. The number of samples is 67 respondents. Research conclusions (1) Increasing the effectiveness increases the Return On Investment (ROI). (2) Innovations carried out by cooperatives to increased customer satisfaction. (3) In the Internal Business Perspective, operating efficiency so that the operating profit margin increases 3.87% and the operating expense ratio when income increases 16.92%. (4) Learning and growth perspective, increasing employee productivity every year. (5) Performance appraisal during the research period, namely from 2019 to 2021, obtained a performance result of 94.99%; 116.55%; 97.18%.]]>
<![CDATA[Pengaruh Earnings per Share, Return on Equity, Price to Book Value, dan Total Arus Kas Terhadap Harga Saham ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Ganda Setiawan]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.546
<![CDATA[This study was conducted to analyze the effect of earnings per share, return on equity, price to book value, and total cash flow on stock prices in manufacturing companies in various industrial sectors. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. Sample in this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange e for the period 2018-2020 using the purposive Sampling method. There are 14 companies that meet the research sample criteria, so sample is 42 financial statement data. Based on test results, it is known that simultaneously earnings per share, return on equity, price to book value, and total cash flow have a simultaneous effect on stock prices in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange e in 2018-2020. The partial test results show earnings per share has a positive effect on stock prices, return on equity has no effect on stock prices, price to book value has a positive effect on stock prices, and total cash flow has a positive effect on stock prices.]]>
<![CDATA[Mengeksplorasi Perubahan Sifat Kerja Dan Kinerja ASN Pemerintah Daerah Jawa Timur Pasca Covid-19 ]]>
<![CDATA[Mudrifah]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.585
<![CDATA[Local governments should maximize employee to produce improved outcomes and efficiency. Performance is related to the result and how the job process is carried out since it is this process that determines a person's level of achievement at work. What needs to be understood is how the Civil Servants' efficiency can be optimized, and leaders must pay attention to enhancing their performance. This study aims to examine the effect the of change nature of work on the performance of Indonesian local government civil servants in the post-Covid-19 period. The result shows that to build good collaboration, it is necessary to understand between employees so that no miscommunication and leaders can manage subordinates well with attitude deep concern for their employee. It also requires high responsiveness, responsibility, and transparency in decision making. Besides that, it is necessary to understand the importance of cooperation to providing socialization to all employees.]]>
<![CDATA[Penaksiran Laba Pada Akuntansi UMKM Via Online di Kabupaten Sumenep ]]>
<![CDATA[Leily Nur Indah Fitriana]]>;
<![CDATA[Rohmaniyah]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.613
<![CDATA[MSME actors in Sumenep Regency generally have not implemented the separation between business entities and private entities so that measuring profits is not in accordance with SAK EMKM. Currently, MSME in Sumenep Regency market their products using social media and sell directly. Talking about the birth of accounting, accounting practices were born with business practices, therefore there is a change from traditional business practices to online so that all accounting practices are changed. This research is a qualitative descriptive study that uses primary data by conducting interviews with correspondents with the technique of describing the data discussed with existing theories and conclusions will be drawn. The population of this study is some MSME in Sumenep Regency who market their products online with a random sample of 13 MSME actors. The results of this study resulted in online MSME profit measurements using varied and simple accounting practices.]]>
<![CDATA[Pengelolaan piutang pajak bumi dan bangunan perdesaan dan perkotaan pasca peralihan di Kabupaten Katingan ]]>
<![CDATA[Afni Nooraini]]>;
<![CDATA[Christian Anugrah Pratama]]>;
<![CDATA[Marja Sinurat]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.691
<![CDATA[The government has transferred the Rural and Urban Land and Building Tax from the central tax to a regional tax to provide additional sources of income for regional development, however, after the transition, there was an increase in PBB-P2 receivables. This study aims to analyze the management of PBB-P2 receivables, analyze factors affecting highly PBB-P2 receivables and analyze the efforts of Katingan Regency Government to reduce PBB-P2 receivables. This study uses a descriptive qualitative research method with an inductive approach. Data collection techniques through interviews and documentation. Sampling was done by purposive sampling method with 11 informants. This study concludes that the management of PBB-P2 receivables in Katingan Regency has not been carried out properly. The increase in PBB-P2 receivables in Katingan Regency is due to the lack of updating of tax subject and object data, lack of competence of tax management apparatus, lack of socialization for the community, and low public awareness of paying taxes. Various efforts have been made by BPKAD Katingan Regency, namely making PBB-P2 data collection applications, not printing Tax Returns Payable for people who have receivables, and collecting taxpayers who are no longer domiciled in Katingan Regency.]]>
<![CDATA[Pengaruh Return On Equity, Earning Per Share Dan Price Earning Ratio Terhadap Harga Saham Price Book Value: (Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode 2016 -2020) ]]>
<![CDATA[Suharna]]>;
<![CDATA[Syamsuri]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.725
<![CDATA[Background: In 2020, almost all companies in the property sub-sector had the impact of decreasing people's purchasing because of the spread of the COVID-19 pandemic. Since the pandemic Covid-19 in Indonesia start in March 2020, absorption and sales have fallen drastically. Since 2017 there has been decreasing in sales in the property and real estate sub-sector, followed by share prices in the Property & Real Estate sub-sector. Purpose: This study was conducted to find out empirical evidence of the effect of ROE, EPS, and PER on Stock Prices (Price Book Value) in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange. Methods: This study uses secondary data for the period 2016 – 2020 obtained from annual financial reports published on the IDX website and website (internet). Results: based on the hypothesis, multiple linear regression was used by looking at the value of the t-statistical test. Based on the results of hypothesis testing, it was found that ROE, EPS and PER have an effect on Price Book Value (PBV). Conclusion: Based on this research, the variables of ROE, EPS, and PER simultaneously have an effect on increasing the Price Book Value (PBV).]]>
<![CDATA[Akuntanbilitas Dan Transparansi Laporan Keuangan Berbasis Teknologi Informasi Pada Badan Amil Zakat Nasional Kabupaten Deli Serdang ]]>
<![CDATA[Yona Andreani]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.771
<![CDATA[One of the biggest problems in Indonesia is the very high poverty rate. This happens because of the unequal distribution of wealth. The majority of Indonesia's population is Muslim, so to overcome poverty, you can optimize zakat. The potential of zakat in Indonesia can be a solution to alleviate poverty. In an effort to optimize the potential of zakat, the government formed an agency in charge of managing zakat, namely the National Amil Zakat Agency (BAZNAS). Unfortunately, the formation of this agency was not followed by the realization of the potential of zakat funds due to the lack of public trust in BAZNAS. Accountability and transparency of financial reports is very important in managing an agency. With good accountability and transparency, it will provide a good image for the agency so as to increase public trust. In line with this, technological developments cause all fields to be able to adapt by transforming into the digital realm. Accountability and transparency of digital-based financial reports are expected to increase public trust in BAZNAS so that this can be an effort to optimize zakat in Indonesia. This study uses a qualitative approach with primary and secondary data sources obtained from data collection techniques in the form of interviews, observations and documentation. The results of this study can be a solution for BAZNAS which has not maximized the use of technology as a medium to increase transparency and accountability of financial reports which can increase public trust in BAZNAS.]]>
<![CDATA[Pengaruh Total Aset Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) Terhadap Harga Saham Pada Industri Farmasi ]]>
<![CDATA[Desy Istiyowati]]>;
<![CDATA[Ika Swasti Putri]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.774
<![CDATA[The purpose of this study is to analyze the effect of Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) on Stock Prices in Pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2016-2020. This study uses a quantitative approach. The sampling technique used was purposive sampling and obtained a sample of 9 (nine) companies. The data analysis technique used is multiple linear regression. The results showed that partially Total Assets Turnover (TATO) had a positive and significant effect on stock prices, indicated by a significant value of 0.418. The Earning Per Share (EPS) variable has a negative and significant effect on stock prices, indicated by a significant value of 0.329. The variable Debt To Assets Ratio (DAR) has a negative and insignificant effect on stock prices, indicated by a significant value of 0.007. The ability of the variable Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) in explaining the dependent variable Share Price is 13.7% as indicated by the adjusted R square of 0.137% while the remaining 86.3% influenced by other factors not included in the research model.]]>
