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 KINERJA KEUANGAN, PEMBIAYAAN UMKM DAN KECUKUPAN MODAL TERHADAP PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 ]]>
<![CDATA[Fitri Findiani]]>;
<![CDATA[Maharani Maharani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1229
<![CDATA[This study aims to obtain empirical evidence about the effect of financial performance, MSME financing and capital adequacy on profit growth. Financial performance is measured using the Return On Assets ratio. MSME financing by looking at the amount of MSME financing per total financing, capital adequacy is measured using the Capital Adequacy Ratio, profit growth is calculated by subtracting the current period's net profit minus the previous period's net profit and then divided by the previous year's net profit. This type of research uses quantitative research using secondary data taken from the Financial Services Authorization website using Islamic Commercial Banks for the 2016-2020 period as the object of research. The sampling method used purposive sampling. The sample contained in this study were 8 Islamic commercial banks with 40 data. The methodology used was using the Chow test, Hausman test, and Langrange multiple test for model selection. As well as descriptive statistical tests, classical assumption tests, panel data regression analysis tests and hypothesis testing partially and simultaneously. Based on the test results, it was found that financial performance, MSME financing, capital adequacy had no significant effect simultaneously on profit growth. Partially, financial performance has no significant effect on profit growth, MSME financing has no significant effect and capital adequacy has no significant effect on profit growth.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governace Terhadap Nilai Perusahaan ]]>
<![CDATA[Dewi Selviyanti]]>;
<![CDATA[Jaurino Jaurino]]>;
<![CDATA[Wilda Sari]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1265
<![CDATA[This This study aims to see how the Effect of Corporate Social Responsibility, the mechanism of Good Corporate Governance on the Value of Mining Companies listed on the Indonesia Stock Exchange in 2017-2019. The independent variables used in this study are Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and Audit Committee. The research sample obtained in this study were 18 companies. Data analysis techniques used are descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study using multiple linear regression analysis show that Corporate Social Responsibility has a significant effect on Firm Value with a significance value of 0.046 greater than 0.05. Managerial Ownership has a positive and significant effect on Firm Value with a significance value of 0.000 less than 0.05. Institutional Ownership Composition has a significant effect on Firm Value with a significance value of 0.006 greater than 0.05. The Independent Board of Commissioners has a significant negative effect on company value with a significance value of 0.038 greater than 0.05. The Audit Committee has no significant effect on firm value with a significance value of 0.478 greater than 0.05.]]>
<![CDATA[Proses Penyusunan Anggaran Berbasis Kinerja dan Pengaruhnya Terhadap Pengendalian Keuangan : (Studi kasus pada Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat) ]]>
<![CDATA[Nanda Saputra]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1304
<![CDATA[The performance-based budgeting process is a budgeting method for the government that links each identified funding in activities with the expected results and results, including the effectiveness in delivering those results. Financial control refers to expenditure activities. And performance monitoring aims to ensure that performance meets organizational goals. The research subjects were the Department of Trade, Industry, Cooperatives and SMEs of Meulaboh, West Aceh. The purpose of this study was to determine how the performance-based budgeting process and its impact on the effectiveness of financial control. The analytical method used is a simple linear regression analysis method because this study uses one independent variable and one dependent variable. The data used is quantitative data in the form of a questionnaire. The results of this study indicate that the performance budgeting variable (x) has a significant positive effect on the financial control effectiveness variable (y). This can be seen from the simple linear regression results obtained from the equation Y = 40,401 + 0,498X which gives the understanding that if the perception of financial control is constant or zero (0), then the amount of the performance-based budget is 40.401. units. In addition, the value that represents the regression coefficient and variable X (performance budgeting) is 0.498, meaning that if financial control is increased by 1 unit, the amount of performance budgeting will also increase or increase by 0.498 units, with the opposite assumption. fixed or constant variable.]]>
<![CDATA[Analisis Efektivitas Pengelolaan Retribusi Pasar pada Dinas Perdagangan, Perindustrian, Koperasi dan UKM Aceh Barat ]]>
<![CDATA[Bayu Pamungkas]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1305
<![CDATA[The purpose of this study is to determine the effectiveness of market retribution management in West Aceh Regency in 2019-2022. This type of research is a case study, data obtained by conducting interviews and documentation. The data analysis technique used is quantitative data analysis techniques. The results of the study also show that the effectiveness in 2019-2022 has been effective. This is indicated by the value of effectiveness which is greater than the value of 90 percent. In 2019, the effectiveness value is 68.6 percent. Then in 2020 the effectiveness value increased by 81.5 percent. In 2021 the effectiveness value will increase again, namely 90.5 percent. And in 2022 the effectiveness value of the six months running from January to June is 53 percent. Means showing the value of the better effectiveness. If the value of effectiveness is greater, the acceptance of market levies will be greater. The realization of market retribution receipts from 2019-2022 is increasing. ]]>
<![CDATA[Analisis Laporan Realisasi Anggaran Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat ]]>
<![CDATA[Susi Susanti]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1307
<![CDATA[This research intends to find out the realization of the budget of the Aceh Barat Community Empowerment and Gampong Office. The research procedure used is using quantitative descriptive procedures. The type of data used is secondary data obtained from financial statements through documentation techniques. The analytical method used is a comparison ratio, namely the ratio of efficiency and effectiveness ratio. The results of the research prove that the level of effectiveness of the financial performance of the Aceh Barat Community and Gampong Empowerment Service in 2019 is said to be effective, in 2020 it is considered effective, and in 2021 it is said to be quite effective. Thus, the realization of the budget at the West Aceh Community Empowerment and Gampong Service can be said to have been right on target in accordance with the work program for the 2019-2021 period.]]>
<![CDATA[Analisis Kinerja Anggaran Program Penyelenggaraan Pemilihan, Pengangkatan dan Pemberhentian Kepala Desa : (Studi Kasus pada Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat) ]]>
<![CDATA[Windari Sahputri]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1308
<![CDATA[This study aims to analyze the budget program regarding the election, appointment and dismissal of village heads in the Community and Gampong Empowerment Office of West Aceh District. Every government agency in Indonesia has a budget, in accordance with “West Aceh District Regent Regulation Number 53 of 2016 Concerning Position, Organizational Structure, Duties, Functions, and Work Procedures of the Wes Aceh District Community Empowerment and Gampong Office” which states that “Public Empowerment Service and Gampong which is the implementing element of government affairs in the field of community and village empowerment which is the regional authority, where the Community Empowerment Service and Gampong have the task of assisting the regent". This research uses descriptive quantitative method. The type of data used is secondary data, namely LKJIP, RKA, DPA from the results of the documentation. The analysis technique used is Expenditure Variance Analysis and Efficiency Ratio. The results of the study prove that the level of budget performance in the election, appointment and dismissal of village heads at the West Aceh Community and Gampong Empowerment Service based on analysis of spending variance is that the remaining unused budget is IDR 291,275,038.00 or as much as 96% of the total budget set. Based on the Efficiency Ratio analysis, the level of budget efficiency in this program is only 3.75%, which means it is in the less efficient criteria.]]>
<![CDATA[Analisis Pengaruh Inflasi dan Kurs Terhadap Indeks Harga Saham Gabungan (IHSG) ]]>
<![CDATA[Muhammad Fathul Ilmi Al-Hanif]]>;
<![CDATA[Fauzia Rahma Qurrota’aini]]>;
<![CDATA[Navisatul Muna]]>;
<![CDATA[Hanifah Ratih Prastiwi]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1340
<![CDATA[This study aims to see the effect of inflation and exchange rates on the Composite Stock Price Index (IHSG). The object of this research is the Composite Stock Price Index (IHSG). The subject of this research is Inflation in 1999. The data used is time series data. The data analysis method used is a linear regression with a significant level of 0.05. The dependent variable in this study is the mixed stock price index (IHSG), while the independent variables in this study are inflation and the rupiah exchange rate. based on data analysis, inflation has an effect on the JCI as evidenced by the inflation regression coefficient of -3,212.908 with a significance value of 0.0462. The exchange rate has a positive and significant effect on the JCI as evidenced by the exchange rate regression coefficient of 0.699 with a significance value of 0.0. while the coefficient of determination is 0.765. This shows that 76.5% of the variation in the JCI dependent variable can be explained by the independent variables of inflation and exchange rates, while the remaining 23.5% is explained by other variables outside the research model.]]>
<![CDATA[Manajemen Risiko Perbankan Syariah: Manajemen Risiko Perbankan Syariah ]]>
<![CDATA[Dimas Kenn Syahrir]]>;
<![CDATA[Ickhsanto Wahyudi]]>;
<![CDATA[Santi Susanti]]>;
<![CDATA[Darwant Darwant]]>;
<![CDATA[Ibnu Qizam]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1382
<![CDATA[Nowaday, the development of sharia banking on a global scale is increasing rapidly marked by major advances in muamalah issues due to the emergence of the desire of the majority of Muslims to practice Islam in a comprehensive manner, including in the field of Islamic economics, especially sharia banking. In carrying out its operational activities, sharia banks must implement sharia principles so that a good regulatory framework is needed in order to create a good environment for the growth and development of the sharia banking industry and the stability of the financial sector as a whole. The effectivity of risk management in Islamic banks needs special attention because there are many complex issues that need to be better understood, especially related to the nature of the specific risks faced by Islamic banks simultaneously related to the ways and methods of Islamic financing through the use of a combination of methods and contracts that are permissible related issues regarding returns or PLS (profit loss sharing) and non-PLS so that this paper will raise a number of issues in risk measurement, recognition, collateral adequacy and others. Therefore, this paper aims to discuss various solutions, innovations and appropriate adjustments from the aspect of risk management related to the special characteristics of Islamic financial products and services in Islamic banking.]]>
<![CDATA[Analisis Struktur Modal Dalam Meningkatkan Profitabilitas Pada PT. Aneka Gas Industri TBK ]]>
<![CDATA[Nova Andani]]>;
<![CDATA[Nurbaiti Nurbaiti]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1402
<![CDATA[PT. Aneka Gas Industri Tbk is the largest industrial gas company in Indonesia. Profitability is the company's ability to generate profits by using the company's capital. Companies with high profitability show that the company's management is able to optimize capital in generating profits. This study aims to analyze how the capital structure as measured by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) in increasing profitability as measured by Return On Asset (ROA) and Return On Equity (ROE) at PT. Aneka Gas Industri Tbk. The type of research used is descriptive quantitative and secondary data sources. The results of this study are the company's capital structure has not been able to increase ROA and ROE at PT. Aneka Gas Industri Tbk. The DER and DAR values are still above the industry average, which indicates that the company is entirely financed by creditors, which can cause greater risk for the company. After analysis, it is known that the decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.]]>
<![CDATA[Pengaruh Pengetahuan Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Irsal Fauzi]]>;
<![CDATA[Dewi Ari Ani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1419
<![CDATA[The importance of the role of taxes in development demands serious attention and efforts to ensure that the government has optimally collected taxes and distributed these tax revenues into development programs that improve welfare. The purpose of this study is to determine the effect of tax knowledge and tax amnesty on taxpayer compliance. The approach in this study uses quantitative methods, with sampling techniques using purposive sampling, as well as a sample of 100 respondents. The analysis technique uses multiple linear regression tests. The results showed that tax knowledge has a significant effect on taxpayer compliance and tax amnesty has a significant effect on taxpayer compliance. This research has implications that the government should take policies and decisions to increase the role of tax amnesty and tax sanctions to overcome problems regarding non-compliance of taxpayers paying tax obligations and provide additional knowledge from other variables in increasing taxpayer compliance with paying taxes. The advice that can be submitted for further research is that you should use the method of direct interviews with respondents, so that more in-depth analysis results are obtained based on respondents' perspectives and perspectives on taxpayer compliance.]]>
