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Romindo
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Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023): April 2023" : 4 Documents clear
Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna Dela Alfani; Hendra Harmain; Rahmi Syahriza
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1540

Abstract

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.
Pengaruh Perputaran Aset, Risiko dan Kebijakan Dividen Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Wawan Paimaon Simatupang; Hendra Harmain; Nurul Inayah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1562

Abstract

Profit is the company's main goal as a good indicator to observe the company's growth. The company's ability to maximize profits is very important because basically all parties involved, such as investors and creditors, measure the company's success based on management performance in creating profits in the future. In order to gain profits and increase company profits from one period to the next, there are several aspects that need to be improved, such as the efficiency of the company's operational activities and the renewal of company management policies. Therefore this study aims to determine the effect of asset turnover, risk, and dividend policy on profit growth in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research with secondary data obtained from the official website of the Indonesia Stock Exchange. The research population totaled 57 mining sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, then used purposive sampling to obtain a sample of 20 companies with a research period of 4 years. The amount of research data is 80 data. The data analysis technique used is multiple linear regression analysis which was tested with the help of SPSS version 25 software. Hasil penelitian menunjukkan bahwa secara parsial perputaran aset berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan secara simultan menunjukkan bahwa secara bersama-sama variabel perputaran aset, risiko, dan dividen berpengaruh secara signifikan terhadap pertumbuhan laba.
Analisis Pengelolaan Anggaran Dana Desa BLT pada Masa Pandemi Covid-19 Tahun 2020 Desa Jaharun B Putri Maulya; Yenni Samri Juliaty Nasution; Laylan Syafina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1601

Abstract

This study aims to determine the management of the village fund budget for Direct Cash Assistance (BLT) for village communities during the Covid-19 pandemic in Jaharun B Village, Galang District, Deli Serdang Regency. The type of research used in this research is descriptive research using a qualitative approach. The subject of this research is Jaharun B Village, Galang District, Deli Serdang Regency, which is located at Jl.Pertumbukan, Jaharun B Village, Galang District, Deli Serdang Regency. Data collection techniques in this study used observation and interview methods. The results of the first study showed that the Management of Village Funds Direct Cash Assistance (BLT) in Jaharun B Village, Galang District, Deli Serdang Regency, had been carried out according to local government criteria. The results of the second study showed that the distribution of Village Funds Direct Cash Assistance (BLT) had been carried out once a month in cash which was directly given to the BLT-Dana Desa recipients at the village hall. The results of the third study showed that Village Fund Management was optimal from an economic point of view An Islam that is transparent, responsible,and fair.
Pengaruh Tax Avoidance, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Studi Empiris Perusahaan LQ-45 Yang Terdaftar di BEI Tahun 2017-2021) Nilam Anggita; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1617

Abstract

This study aims to analyze the effect of tax avoidance, capital structure and company size on firm value. The type of research used in this study is a type of quantitative research. The data source used is secondary data, namely annual reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 28 companies for 5 years with a total sample data obtained of 45 sample data. The results showed that partially the tax avoidance variable and the capital structure variable had an effect on firm value while the firm size variable had no effect on firm value. While simultaneously the tax avoidance variable, capital structure variable and company size variable affect firm value.

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