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.
Articles
175 Documents
<![CDATA[Pengelolaan piutang pajak bumi dan bangunan perdesaan dan perkotaan pasca peralihan di Kabupaten Katingan ]]>
<![CDATA[Afni Nooraini]]>;
<![CDATA[Christian Anugrah Pratama]]>;
<![CDATA[Marja Sinurat]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.691
<![CDATA[The government has transferred the Rural and Urban Land and Building Tax from the central tax to a regional tax to provide additional sources of income for regional development, however, after the transition, there was an increase in PBB-P2 receivables. This study aims to analyze the management of PBB-P2 receivables, analyze factors affecting highly PBB-P2 receivables and analyze the efforts of Katingan Regency Government to reduce PBB-P2 receivables. This study uses a descriptive qualitative research method with an inductive approach. Data collection techniques through interviews and documentation. Sampling was done by purposive sampling method with 11 informants. This study concludes that the management of PBB-P2 receivables in Katingan Regency has not been carried out properly. The increase in PBB-P2 receivables in Katingan Regency is due to the lack of updating of tax subject and object data, lack of competence of tax management apparatus, lack of socialization for the community, and low public awareness of paying taxes. Various efforts have been made by BPKAD Katingan Regency, namely making PBB-P2 data collection applications, not printing Tax Returns Payable for people who have receivables, and collecting taxpayers who are no longer domiciled in Katingan Regency.]]>
<![CDATA[Pengaruh Return On Equity, Earning Per Share Dan Price Earning Ratio Terhadap Harga Saham Price Book Value: (Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode 2016 -2020) ]]>
<![CDATA[Suharna]]>;
<![CDATA[Syamsuri]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.725
<![CDATA[Background: In 2020, almost all companies in the property sub-sector had the impact of decreasing people's purchasing because of the spread of the COVID-19 pandemic. Since the pandemic Covid-19 in Indonesia start in March 2020, absorption and sales have fallen drastically. Since 2017 there has been decreasing in sales in the property and real estate sub-sector, followed by share prices in the Property & Real Estate sub-sector. Purpose: This study was conducted to find out empirical evidence of the effect of ROE, EPS, and PER on Stock Prices (Price Book Value) in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange. Methods: This study uses secondary data for the period 2016 – 2020 obtained from annual financial reports published on the IDX website and website (internet). Results: based on the hypothesis, multiple linear regression was used by looking at the value of the t-statistical test. Based on the results of hypothesis testing, it was found that ROE, EPS and PER have an effect on Price Book Value (PBV). Conclusion: Based on this research, the variables of ROE, EPS, and PER simultaneously have an effect on increasing the Price Book Value (PBV).]]>
<![CDATA[Akuntanbilitas Dan Transparansi Laporan Keuangan Berbasis Teknologi Informasi Pada Badan Amil Zakat Nasional Kabupaten Deli Serdang ]]>
<![CDATA[Yona Andreani]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.771
<![CDATA[One of the biggest problems in Indonesia is the very high poverty rate. This happens because of the unequal distribution of wealth. The majority of Indonesia's population is Muslim, so to overcome poverty, you can optimize zakat. The potential of zakat in Indonesia can be a solution to alleviate poverty. In an effort to optimize the potential of zakat, the government formed an agency in charge of managing zakat, namely the National Amil Zakat Agency (BAZNAS). Unfortunately, the formation of this agency was not followed by the realization of the potential of zakat funds due to the lack of public trust in BAZNAS. Accountability and transparency of financial reports is very important in managing an agency. With good accountability and transparency, it will provide a good image for the agency so as to increase public trust. In line with this, technological developments cause all fields to be able to adapt by transforming into the digital realm. Accountability and transparency of digital-based financial reports are expected to increase public trust in BAZNAS so that this can be an effort to optimize zakat in Indonesia. This study uses a qualitative approach with primary and secondary data sources obtained from data collection techniques in the form of interviews, observations and documentation. The results of this study can be a solution for BAZNAS which has not maximized the use of technology as a medium to increase transparency and accountability of financial reports which can increase public trust in BAZNAS.]]>
<![CDATA[Pengaruh Total Aset Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) Terhadap Harga Saham Pada Industri Farmasi ]]>
<![CDATA[Desy Istiyowati]]>;
<![CDATA[Ika Swasti Putri]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.774
<![CDATA[The purpose of this study is to analyze the effect of Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) on Stock Prices in Pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2016-2020. This study uses a quantitative approach. The sampling technique used was purposive sampling and obtained a sample of 9 (nine) companies. The data analysis technique used is multiple linear regression. The results showed that partially Total Assets Turnover (TATO) had a positive and significant effect on stock prices, indicated by a significant value of 0.418. The Earning Per Share (EPS) variable has a negative and significant effect on stock prices, indicated by a significant value of 0.329. The variable Debt To Assets Ratio (DAR) has a negative and insignificant effect on stock prices, indicated by a significant value of 0.007. The ability of the variable Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) in explaining the dependent variable Share Price is 13.7% as indicated by the adjusted R square of 0.137% while the remaining 86.3% influenced by other factors not included in the research model.]]>
<![CDATA[Penyebab Ekuitas Negatif: Uji Signifikansi Pada Laba Bersih dan Nilai Utang ]]>
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.786
<![CDATA[This causal study aims to analyze the effect of net income and debt value on negative equity in companies with a special label “tato” listed on the Indonesia Stock Exchange (IDX) in 2020. This study involved 59 companies and as many as 22 companies were selected based on sample criteria. 22 observational data. The data collection technique uses the documentation method in the form of financial reports that have been published through www.idx.co.id. The data that has been collected is processed using the SPSS version 23 program. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that, partially net income has a positive and insignificant effect on negative equity, while the value of debt has a negative and significant effect on negative equity. Meanwhile, simultaneously net income and debt value have a significant negative effect on equity. Following up on the findings of this study, the measurement of the causes of negative equity must be identified early on and analyzed carefully so that it can be controlled so as to increase the company's equity value.]]>
<![CDATA[Pengaruh Faktor Permodalan Dan Risiko Likuiditas Terhadap Profitabilitas Yang Dimediasi Risiko Pembiayaan Pada Bank Syariah ]]>
<![CDATA[Soni Cahya Riyadi]]>;
<![CDATA[Fatwa Choiron]]>;
<![CDATA[Edwin Rega Prayogo]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.788
<![CDATA[Profitability is a performance indicator that describes a bank's ability to manage its assets into profit. The purpose of this study was to examine the effect of the analysis of the influence of capital factors and liquidity risk on the profitability of Islamic commercial banks in Indonesia mediated by financing risk. This study uses data on the annual financial statements of Islamic Commercial Banks Registered and Supervised by the Financial Services Authority for the 2014-2019 period. By using the Purposive Sampling method with a sample of 10 banks. The analytical method used is multiple linear regression analysis. The results showed that the capital factor had a negative and significant effect on financing risk, liquidity risk had no significant effect on financing risk, capital and liquidity risk factors together had a significant effect on financing risk and risk had a significant effect on profitability.]]>
<![CDATA[Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan ]]>
<![CDATA[Andi Sri Kumala Putri P Mala]]>;
<![CDATA[Iwan Kurniawan]]>;
<![CDATA[Amrizal Salida]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.812
<![CDATA[This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"]]>
<![CDATA[Pengaruh Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Metyria Imelda Hutabarat]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.813
<![CDATA[Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good profitability have a good reputation and affect the high stock price. This research aimed to find out the effect of liquidity, sales growth, and company size variable to profitability variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially liquidity has significant positive effect on profitability. Sales growth has no significant positive effect on profitability. Company size variable has no significant positive effect on profitability. The results of F test show that liquidity, sales growth, and company size have no effect on profitability.]]>
<![CDATA[Pengaruh Hutang Jangka Pendek dan Hutang Jangka Panjang Terhadap Profitabilitas pada PT Unilever Indonesia Tbk ]]>
<![CDATA[Nurdiana]]>;
<![CDATA[Sissah]]>;
<![CDATA[M.Yunus]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.882
<![CDATA[Payables are obligations that must be made to other parties in the form of currency, goods or services in the future, the impact of payments that have occured in the future, and the impact of transaction that arise in the destiny. Based on the repayment period, debt can be divided into two, namely brief-time period debt and lengthy-time period. This observe tergets to decide the impact of brief-time period and long-time period on profitability at PT Unilever Indonesia Tbk. This studies is a quantitative studies. The analvtical method used is a couple of linear regression. The end result of this observe suggest that short-term and long-term has a negative and significant imfact on profitability. ]]>
<![CDATA[Keterlibatan Pengguna, Budaya Organisasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi ]]>
<![CDATA[Ari Ayu]]>;
<![CDATA[Safria Syarifuddin]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.932
<![CDATA[This study aims to determine the effect of user involvement, organizational culture and user competence on the quality of accounting information systems. This research was conducted at PT Arista Jaya, South Sulawesi Province. The sampling technique used purposive sampling method with a total sample of 62 respondents from 95 total population. The main data collection is through the distribution of questionnaires with data analysis techniques using SmartPLS. The result is that all independent variables examined in this study have a positive and significant influence on the quality of the accounting information system. Findings on the user involvement variable are still lacking because the company only involves a few users in the design or development of the system used by the company so that the company must improve employee training and involve all users in system development. A positive culture in the organization must be maintained and maintained. User competence has a positive effect so that companies must continue to improve the competencies possessed by system users by participating in training. The findings of this study provide thoughts and input regarding the ability, organizational culture, and user competencies that are very important in improving the quality of a company's accounting information system.]]>
