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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201 Documents
<![CDATA[Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pt. Kimia Farma pada Bursa Efek Indonesia ]]>
<![CDATA[Tengku Chairrani]]>;
<![CDATA[Muhammad Arif]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2068
<![CDATA[This research aims to see how the financial performance of PT. Kimia Farma uses liquidity and profitability ratio analysis for the 2017-2021 period, and whether PT. Kimia Farma is experiencing potential bankruptcy based on the Altman Z-Score model for the 2017-2021 period. This research uses quantitative descriptive methods. The type of data used by researchers is quantitative data and qualitative data obtained from www.idx.id. Data collection takes the form of literature study and documentation. Bankruptcy prediction calculations use the Altman Z-Score Model and profitability ratios ROA, ROE, and Net Profit Margin. The research results show that the Liquidity Ratio value of PT. Kimia Farm Ajika is measured by the Current Ratio which is in accordance with industry standards, however the company's quick ratio is still below the industry standard value. Profitability value of PT. Kimia Farma is still below industry standards due to the company's lack of minimizing costs which causes the company's profits to decrease. In calculating bankruptcy using the Altman Z-Score method, the company can be said to be good because it is still above the standard value. There are recommendations that can be used as input for PT. Kimia Farma, Tbk must further increase working capital in order to create and increase profits which will have an impact on the increase in shares and must minimize the company's operational costs.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Financial Distress Terhadap Manajemen Laba ]]>
<![CDATA[Shafira Nurulita]]>;
<![CDATA[Tri Utami]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2074
<![CDATA[The study aims to determine the effect of tax planning and deferred tax expanse on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were 113 companies and the research sample was 30 companies within a period of 5 years. The sampling technique used in this study is using sampling techniques. The data used is quantitative data sourced from secondary data, then the data collected is analyzed using descriptive analysis methods, classical assumption testing and hypothesis testing. Hypothesis testing in this study using panel data regression with t test and F test. Based on the results of the study shows that simultaneously tax planning, deferred tax burden, and financial distress have a significant effect on profit management. And the test results partially show that tax planning does not have a significant negative effect on profit management, tax burden has a significant negative effect on profit management, and financial distress does not have a significant negative effect on profit management.]]>
<![CDATA[Pengaruh Sikap, Kesadaran Wajib Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB ]]>
<![CDATA[Nabila Maghfira]]>;
<![CDATA[Yenni Samri Juliati Nst]]>;
<![CDATA[Nurwani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2107
<![CDATA[The content of this research aims to determine the influence of attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes in Medan Polonia City. This research uses a quantitative method with an associative approach, namely research that emphasizes analysis on numerical data (numbers) processed using statistical methods. The data collection technique used a questionnaire with a sample size of 50 people in Polonia, Medan City. The sampling technique uses saturated samples. Data were analyzed using multiple linear regression methods. The results of this research show that taxpayer attitudes have a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes. Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer attitudes, taxpayer awareness and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying land and building taxes.]]>
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Penyaluran Bantuan Langsung Tunai Dana Desa ]]>
<![CDATA[Rizky Arief Fadhilla]]>;
<![CDATA[Kamilah]]>;
<![CDATA[Mawaddah Irham]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2294
<![CDATA[This research aims to determine accountability and transparency in the management of the distribution of Direct Village Fund Cash Assistance (BLTDD) in Jaring Halus Village, Secanggang District, Langkat Regency. The approach method in this research is a descriptive qualitative method. The data collection techniques used were observation and interviews conducted directly in the field as well as documentation to support this research. Based on the results obtained, the implementation of accountability in BLTDD management is said to be quite good, in planning the allocation of village funds, responsibility in managing village funds and realizing part of the development planning in Jaring Halus Village. Apart from that, the village government still has shortcomings, such as only involving the community during the planning stage, while at the next stage only the village government knows and also all plans discussed by village officials are not all realized. Apart from that, in implementing transparency in BLTDD management, the village government does not apply transparent principles in managing village funds. This is due to the lack of openness to the community in managing village fund allocations in village development, and there are still many limitations to the community in obtaining information regarding the management of village fund allocations.]]>
<![CDATA[Analisis Bisnis Rokok Tradisional dalam Novel Gadis Kretek Karya Ratih Kumala ]]>
<![CDATA[Davina Catharine Utami]]>;
<![CDATA[Farah Diva Amelia]]>;
<![CDATA[Eva Dwi Kurniawan]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2367
<![CDATA[Analyzing and understanding the traditional cigarette business in the novel Girl Kretek by Ratih Kumala as a representation of the traditional cigarette business in Indonesian society is the aim of this research. The method used in this research is qualitative method. The data source for this research is the novel Kretek Girl by Ratih Kumala. The research results show that utilizing situations to make things profitable for oneself is a spirit that every business person must have. Based on the results of the analysis and discussion that has been carried out, the researcher can conclude that the novel Kretek Girl by Ratih Kumala provides a strong picture of how valuable and strong the cultural heritage of the traditional cigarette business is in Indonesia. This business is not just an economic activity, but also an integral part of society's culture and identity. In this novel, we also see that the traditional cigarette business is not always easy. There are various challenges faced by business people, including competition with the large cigarette industry, cultural changes, and economic factors.]]>
<![CDATA[Peran Political dan Military Connections Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Dwi Rahayu]]>;
<![CDATA[Dian Nadia Novarina]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i1.2421
<![CDATA[This study investigates whether political connections and military connections influence the level of Corporate Social Responsibility (CSR) disclosure in mining companies in Indonesia. The study employs a quantitative method with the population in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample was selected using a purposive sampling method, totalling 102 samples from 34 mining sector companies listed on IDX for the 2019-2021 period. The data analysis techniques used panel data regression analysis with the EViews12 tools. The results show that political connections and military connections have a positive effect on CSR disclosure. Furthermore, this study used control variables, revealing that earnings management and financial performance don’t show a significant impact on CSR, while company size has a negative effect on CSR disclosure. The limitations of this study are associated with the sample size, which includes only mining companies in Indonesia and utilizes data from the past three years. During this period, the samples were under the influence of the COVID-19 pandemic. Therefore, for future study, it is necessary to expand the research time frame by involving a longer period. With an enhancement in CSR, it is also expected to contribute positively to financial performance. Keywords: Political Connection, Military Connection, Corporate Social Responsibility]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Umur Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Consumer Non Cyclicals Tahun 2018-2022 ]]>
<![CDATA[Nur Fajriah]]>;
<![CDATA[Meta Nursita]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i2.2432
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan penghindaran pajak sebagai variabel terikat serta pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan sebagai variabel bebas. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder berupa laporan keuangan. Metode analisis data yang digunakan adalah uji regresi data panel dengan bantuan aplikasi Ms. Excel dan Eviews 9. Populasi dalam penelitian ini yaitu perusahaan consumer non cyclicals yang terdaftar di BEI Periode 2018-2022. Populasi dalam penelitian ini berjumlah 67 perusahaan dan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga di peroleh 35 perusahaan yang menjadi sampel penelitian. Hasil penelitian menunjukan bahwa secara simultan pertumbuhan penjualan, intensitas modal, umur perusahaan dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Variabel pertumbuhan penjualan dan intensitas modal secara parsial tidak berpengaruh terhadap penghindaran pajak. Sedangkan variabel umur perusahaan dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Fixed Asset Turnover terhadap Net Profit Margin pada Perusahaan Sektor Semen ]]>
<![CDATA[Arif Tribowo]]>;
<![CDATA[Yenni Samri Juliati Nst]]>;
<![CDATA[Nurwani, Nurwani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i2.2550
<![CDATA[This research aims to determine the effect of working capital turnover and fixed asset turnover on the net profit margin sector in sub-cement companies listed on the Indonesia Stock Exchange for the 2016-2021 period. This research uses a quantitative method which has a population of 5 sector cement companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique in this research is the saturated sample method. Saturated sampling is a sampling technique when all members of the population are used as samples. The results of the first research show that working capital turnover has an effect on Net Profit Margin and has a positive direction in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The results of the second study show that fixed asset turnover has no effect on net profit margin. And the results of the third research show that the fcount value is 4.778 > the ftable value 3.35 and the sig value. 0.017 < 0.05. Thus, the conclusion is that there is a significant influence between working capital turnover and fixed asset turnover which together influence the net profit margin in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period.]]>
<![CDATA[Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance ]]>
<![CDATA[Lia Agustina]]>;
<![CDATA[Aris Sanulika]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i2.2648
<![CDATA[The aim of this research is to find out how tax avoidance is influenced by deferred tax expense, capital intensity, and thin capitalization in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. In this research, tax avoidance (Y) as the dependent variable, while deferred tax expense (X1), capital intensity (X2), and thin capitalization (X3) as independent factors. The annual financial reports of Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period which are available on the official website www.idx.co.id, as well as registered journals or articles, are secondary data sources used in this research . Non-cyclical consumer sector companies listed on the IDX between 2018 and 2022 are the population for this research. By using the EViews version 9 application program, analysis techniques are used. This research concludes that there is a relationship between tax avoidance and deferred tax expense, capital intensity and thin capitalization test findings.]]>
<![CDATA[Pengaruh Good Governance terhadap Kualitas Laporan Keuangan dengan Kompetensi SDM sebagai Variabel Moderasi pada GKJW Rejoagung ]]>
<![CDATA[Septa Krisanatalia]]>;
<![CDATA[Suwignyo Widagdo]]>;
<![CDATA[Mainatul Ilmi]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v3i2.2672
<![CDATA[This study aims to determine the influence of the principle of accountability, the principle of transparency, and the principle of responsibility for Good Governance on the quality of financial statements with the competence of human resources as a moderation variable in Greja Kristen Jawi Wetan Rejoagung, Semboro District, Jember. The method of data collection in this study is the distribution of questionnaires to church administrators and staff that are directly related to church finances. The population used in this study is church administrators and staff who are directly related to church finances with a population of 20 people. The sample return technique used is a saturated sampling technique. The analysis method used is moderated regression analysis (MRA). The results showed that the principle of transparency and the principle of responsibility affect the quality of financial statements while the principle of accountability does not affect the quality of financial statements. Human resource competence cannot moderate the relationship of accountability to the quality of financial statements, but human resource competence can moderate transparency and responsibility for the quality of financial statements.]]>
