cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Romindo
Contact Email
romindo@yp3a.org
Phone
+6281275518124
Journal Mail Official
jurnal.akua@gmail.com
Editorial Address
Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia
Location
Unknown,
Unknown
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 201 Documents
 9   10   11   12   13 
Pengaruh Risiko Bisnis, Growth Opportunity dan Kepemilikan Manajerial terhadap Struktur Modal : (Studi Empiris Perusahaan Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Yulia Tantri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2683

Abstract

This study aims to determine the influence of Business Risk, Growth Opportunity, and Managerial Ownership on Capital Structure. Business Risk is measured using EBIT divided by total assets. Growth Opportunity is measured by using total assets in the current period minus total assets in the previous period, and divided by total assets in the previous period. Managerial ownership is measured by the number of shares owned by the managerial party (manager and directors) divided by the total outstanding shares. Meanwhile, the Capital Structure is measured using the Debt Equity Ratio (DER). The population in this study is property & real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples in this study was 16 with a 5-year observation method in the 2018-2022 period and the number of financial statements used as samples in this study amounted to 80, which was obtained through the purposive sampling method. The type of data in this study is secondary data with quantitative research methods. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews 12 software and showed the results that (1) Business risk had a significant negative effect on capital structure, (2) Growth opportunity did not have a significant effect on capital structure, (3) Managerial ownership did not have a significant effect on capital structure.
ANALISIS KELAYAKAN FINANSIAL DAN NON FINANSIAL USAHA AGROINDUSTRI KOPI : (Studi Kasus Pada Home Industri Casim Coffe Kabupaten Jember) Rara Iftinan Julianti; Fredy Eka Ardhi Pratama
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2712

Abstract

The Casim Coffe business is a coffee processing business located in Karang Pring village and uses coffee beans as its main raw material. Every year coffee beans always experience price increases which cause business disruptions. This study aims to analyze the financial and non-financial feasibility of the Cash Coffee business. The financial aspect is seen from the four criteria, namely NPV, IRR, PI or Net B/C and Payback Period. The NPV value obtained is IDR 366,069,410, the IRR value obtained is 26.79%, the B/C value obtained is 2.03, and the payback period is 2 years and 2 months. On the non-financial aspects seen from technical aspects, legal aspects, social and economic aspects, environmental aspects, market aspects. The results of the study show that Casim Coffe's business is feasible from a financial and non-financial perspective, except for the environmental aspect where Casim Coffe's business needs to process liquid waste so as not to damage the surrounding environment. The results of the sensitivity analysis conducted on Casim Coffe's business show that Casim Coffe's business is sensitive to changes in raw material prices and product sales prices.
Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Kinerja Keuangan Terhadap nilai perusahaan (Studi Empiris Perusahaan Teknologi dan Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Dwi Alditia Aryanda
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2714

Abstract

This study aims to determine the influence of Dividend Policy, Debt Policy, and Financial Performance on Company Value in Technology and Transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Based on the purposive sampling method, a sample of 10 companies was obtained. The analysis method used is a descriptive statistical method using a panel data regression analysis tool. The results of this study show that (1) Dividend policy has no effect on company value, (2) Debt policy has a significant effect on company value, (3) Financial performance has no effect on company value.
Pengaruh Kompensasi Manajemen, Kepemilikan Institusional dan Intensitas Persediaan terhadap Manajemen Pajak Valencia Diaz Puspita Maharani; Rakhmawati Oktavianna
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2749

Abstract

This research aims to test and obtain empirical evidence regarding management compensation, institutional ownership, and inventory intensity on tax management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research with secondary data in the form of annual reports for the 2018-2022 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The total population is 114 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period, the number of samples in this study is 105 observation data from 21 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period which was obtained using the purposive sampling method. The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-10. The research results based on simultaneous tests with the f test state that management compensation, institutional ownership, and inventory intensity have a simultaneous and significant effect on tax management. based on a partial test with a t test, it states that management compensation has no effect on tax management, institutional ownership has a significant effect on tax management, and inventory intensity has no effect on tax management.
Pemetaan Tren: Analisis Bibliometrik dari Audit Report Lag yang Terindex Google Schoolar Aisyah Kamila Putri; Sri Andriani; Ahmad Fahrudin Alamsyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2820

Abstract

Financial reports are an important thing that is really needed by a company. The audit assessment has an impact on the financial reports that will be published. The study of audit delays is experiencing rapid growth. This has attracted the interest of many researchers to continue developing it, including analyzing internal and external company factors that influence audit delays. However, until now, publications related to this topic have not been well organized. This research aims to map research publications related to audit delays in a database context, with the keyword "audit delays" with the VOSviewer Bibliometric research study. The analytical method used is a quantitative method. Data sources were taken from journals indexed by Google Scholar, Sinta, and Emerald, then analyzed with the help of Publish or Perish and Mendeley Desktop software to screen the data. The results of this research show that in the Vosviewer Bibliometric study there are 3 Clusters and 24 main topics related to Audit Report Lag. This research provides an overview of relevant topic mapping for further research.
Pengaruh Agresivitas Pajak, Beban Pajak Tangguhan, dan Kebijakan Utang terhadap Nilai Perusahaan Dian Nur Aprida; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2878

Abstract

This research aims to examine the influence of tax aggressiveness, deferred tax burden and debt policy on company value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period. In this research, the dependent variable is used, namely Company Value (Y) and independent variables, namely Tax Aggressiveness (X1), Deferred Tax Burden (X2), Debt Policy (X3). This research uses financial reports of companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study is 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample selection technique used a purposive sampling method, the samples obtained were 34 companies with 170 observation data. The data source uses quantitative method secondary data. The analysis technique used is multiple linear regression with the help of the eviews 10 application program. Based on the test results, this research states that 1) Tax aggressiveness has no effect on company value, 2) Deferred tax burden has an effect on company value, 3) Debt policy has no effect on the value of the company.
Pengaruh Kebijakan Utang, Cash Holding dan Intellectual Capital terhadap Nilai Perusahaan Aizul Fitri; Rakhmawati Oktavianna
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.3016

Abstract

This study aims to identify and provide empirical evidence regarding the influence of debt policy, cash holding, and intellectual capital on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. The independent variables are Debt Policy, measured by the Debt to Equity Ratio (DER) index; Cash Holding, measured by the Cash Holding (CASH) index; and Intellectual Capital, measured by the Value Added Intellectual Coefficient (VAICTM) index, with the dependent variable being Firm Value, measured by the Price to Book Value (PBV). Utilizing a quantitative approach, this research draws on secondary data from annual reports on the Indonesia Stock Exchange, selecting 34 companies through purposive sampling. Descriptive statistical analysis was employed, and the data was processed using Eviews version 12. The results indicate that debt policy affects firm value, cash holding does not affect firm value, and intellectual capital affects firm value, while debt policy, cash holding, and intellectual capital collectively have a significant effect on firm value.
Pengaruh Kebijakan Dividen, Kebijakan Utang dan Managerial Ownership terhadap Nilai Perusahaan Mareta Hendrayanti Florensia Indah Budiati; Fina Fitriyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.3032

Abstract

This research aims to determine the influence of dividend policy, debt policy and managerial ownership on company value in companies listed on the Indonesian Stock Exchange for the 2018-2022 period. Dividend Policy is measured by using DPR, Debt Policy is measured by using DER, Managerial Ownership is measured by the number of shares owned by the managerial paty (manager and directors) divided by the total outstanding shares. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples in this study was 6 with a 5-year obeservation method in the 2018-2022 period and the number of financial statements used as samples in this study amounted to 30. A population of 113 companies was obtained. Based on the purposive sampling method, a sample of 6 companies was obtained. The results of this research show that (1) Dividend policy has an effect on company value, (2) debt policy has an effect on company value, (3) managerial ownership has no effect on company value.
Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Internal terhadap Niat untuk Melakukan Fraud dalam Pengelolaan Dana Desa Sabirin, Sabirin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i1.3436

Abstract

The aim of this research is to determine and analyze the influence of village apparatus competence and internal control systems on intentions to commit fraud. This research is causal (causal research). The data source in this research is primary data using a questionnaire. Secondary data is in the form of documentation from various documents related to the problem being studied. The research population was all village financial leaders in Sambas Regency, namely 193 people. As for the total population, samples were taken using the simple random sampling method with sample measurements using the Slovin formula. The selected sample was 130 respondents and the data suitable for processing was 112 respondents. Before processing, data validity tests have been carried out using validity tests, reliability tests and classical assumption tests. The analysis technique used is multiple linear regression analysis. The results of the research show that the competence of village officials and the internal control system has a positive and significant effect on the intention to commit fraud, which means that the better the competence of village officials and the internal control system, the lower the intention to commit fraud in managing village funds.
Apakah Pembiayaan Mudharabah dan Pembiayaan Musyarakah Memiliki Dampak yang Berbeda Terhadap Risiko Kredit Bank Umum Syariah? Alifka Farisa Putri; Yulfan Arif Nurohman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i1.3456

Abstract

This study aims to analyze the differences in the impact of Mudharabah financing and Musyarakah financing on credit risk. Specifically, this study wants to test whether Mudharabah financing tends to be riskier than Musyarakah financing. In this study, data were collected using purposive sampling techniques with specific criteria. With this method, the author was able to identify 9 banking sectors that met the criteria and produced a total of 108 research data used as the basis for analysis. Data analysis was carried out using classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and determination tests assisted by SPSS. The results of the partial test (T) showed that Mudharabah financing had no significant effect on NPF, while Musyarakah financing was proven to have a significant effect on NPF. Based on these findings, it can be concluded that Mudharabah financing is not riskier than Musyarakah financing. The determination test produced a value of 0.686 or 68.6%, which indicates that Mudharabah and Musyarakah financing together have an effect on NPF, while the remainder 31.4% is influenced by other factors outside this research model. The understanding of Mudharabah and Musyarakah financing is crucial in managing the performance of Islamic banks concerning Non-Performing Financing (NPF) risk. The research findings support the agency theory in the context of Islamic financing, highlighting the importance of risk management and the relationship between fund owners and fund managers.

Page 11 of 21 | Total Record : 201

 9   10   11   12   13 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2025): Oktober 2025 Vol. 4 No. 3 (2025): Juli 2025 Vol. 4 No. 2 (2025): April 2025 Vol. 4 No. 1 (2025): Januari 2025 Vol. 3 No. 4 (2024): Oktober 2024 Vol. 3 No. 3 (2024): Juli 2024 Vol. 3 No. 2 (2024): April 2024 Vol. 3 No. 1 (2024): Januari 2024 Vol. 2 No. 4 (2023): Oktober 2023 Vol. 2 No. 3 (2023): Juli 2023 Vol. 2 No. 2 (2023): April 2023 Vol. 2 No. 1 (2023): Januari 2023 Vol. 1 No. 4 (2022): Oktober 2022 Vol. 1 No. 3 (2022): Juli 2022 Vol. 1 No. 2 (2022): April 2022 Vol. 1 No. 1 (2022): Januari 2022 More Issue