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Jurnal Akuntansi dan Keuangan

akua
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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 202 Documents

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Review Kinerja Keuangan Sebelum dan Sesudah Merger dan Akusisi Yumna Sekar Utami; Rosita Putri Cahyawati; Ahmad Iqbal Suyudi; Yafet Yulianto; Lucky Monic Sabatini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This review is intended to explain the dissimilarity of financial performance before and after mergers and acquisitions in developing countries and Indonesia. Liquidity, capital, profitability, and stock performance are financial ratios used when measuring a company's financial performance. Theoretically, explanations that support mergers and acquisitions are described, then critically discuss empirical studies of previous research in the previous literature. From the existing literature, it is known that there are different results on the financial performance of companies in developing countries including Indonesia after mergers and acquisitions are carried out.

Pengaruh Tax Planning Dan Leverage Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Lusiyana Ika Pratiwi; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The aims of the study are to examine and analyze the effect of tax planning and leverage on firm value with corporate transparency as a moderating variable. The type of research used in this study is a type of quantitative research. The data source used is secondary data, namely the annual report obtained from the Indonesia Stock Exchange (IDX). The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample selection technique used purposive sampling technique and obtained as many as 12 companies for 5 years with a total sample data obtained was 60 sample data. The results of this study indicate that the tax planning variable has an effect on the firm value variable, the leverage variable has no effect on the firm value variable, the tax planning variable and leverage simultaneously affect the firm value, the corporate transparency variable is able to moderate by strengthening the effect of the tax planning variable on the firm value. company and the company's transparency variable can be moderated by strengthening the relationship between leverage and firm value.

Pengaruh Pajak, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Untuk Melakukan Transfer Pricing: (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Esa Agustin; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This research aims to provide empirical evidence of the influence of taxes, bonus mechanisms, and exchange rates on transfer pricing decisions. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. The number of companies sampled by this study was 11 sampling, the total sample of this study was 55 units of analysis. The type of research used is quantitative research. The study used purposive sampling. The data analysis in this study used regression using Eviews version 9 software. The results of this study show that taxes, bonus mechanisms, exchange rates together have an simultaneous effect on the decision to transfer pricing. Partial testing concluded that taxes had no effect on transfer pricing, bonus mechanisms had no effect on transfer pricing, and exchange rates had an effect transfer pricing.

Review Kebijakan Dividen Pada Siklus Hidup Perusahaan Franciskus Jumintang; Jihan Zata Amani; Gilang Ahmad Fauzan; Sri Mulyantini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This research is in the form of a literature review which aims to determine dividend policy at each stage of the company's life cycle. The results of this literature review show that companies at the introduction or startup stage tend not to distribute dividends. At the growth stage, dividend payments tend to be low but there are companies that can make dividend payments even though the amount is not so large. Companies tend to pay dividends at the mature stage. At this stage, the company pays higher dividends compared to other stages. Meanwhile, in the decline stage, dividend payments decrease because the company is no longer able to provide large dividends.

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya Edy Firmansyah; Anto Tulim; Dina Hastalona; Desliani Zalukhu
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Economic rentability is the achievement achieved by a company expressed in percentage terms, after being compared between the results obtained with the capital used. In addition to increasing economic rentability, there are still other factors that are no less important to pay attention to companies in assessing the level of efficiency of the company, among others, judging from the rate of cash turnover, receivable turnover and working capital turnover. This research aims to find out the effect of cash turnover, receivable turnover and working capital turnover on economic rentability both partially and simultaneously on PT. Wijaya Karya (Persero) Tbk. The research method used by researchers is descriptive quantitative by using data from financial statements of PT. Wijaya Karya (Persero) Tbk. Based on the results of research conducted it can be known that partially variable cash turnover and working capital turnover do not have a significant effect on economic rentability, and partial receivable turnover has a significant effect on economic rentability. Simultaneously variable cash turnover, receivable turnover and working capital turnover have a significant effect on economic rentability.

Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan Versiandika Yudha Pratama; Syamsuddin; Farah Difa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

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%.

Implementasi Balance Scorecard Sebagai Pengukuran Hasil Kinerja Koperasi Karyawan: (Studi Kasus Pada PTPN XII (Persero) Kebun Blawan) Fredy Eka Ardhi Pratama; Dewi Kurniawati; Wenny Dhamayanthi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

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%.

Pengaruh Earnings per Share, Return on Equity, Price to Book Value, dan Total Arus Kas Terhadap Harga Saham Eny Purwaningsih; Ganda Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

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.

Mengeksplorasi Perubahan Sifat Kerja Dan Kinerja ASN Pemerintah Daerah Jawa Timur Pasca Covid-19 Mudrifah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

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.

Penaksiran Laba Pada Akuntansi UMKM Via Online di Kabupaten Sumenep Leily Nur Indah Fitriana; Rohmaniyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

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.

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Contact Name
Romindo

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romindo@yp3a.org

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+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

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Unknown

INDONESIA

Abstract

Abstract

Abstract

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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