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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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PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE DAN KOMITE AUDIT TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 – 2020 Muhammad Chalid Saputra; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the effect of firm size, earnings per share (EPS) and audit committee on the length of audit delay. Firm size is measured using the natural log of total assets, earnings per share is measured by looking at the total earnings per share on the income statement, the audit committee is measured by looking at the number of audit committee members presented in the corporate governance section of the annual report, and audit delay is measured by calculate the amount of days difference from the closing date of the company's books to the date of issuance of the independent auditor's report. This type of research is descriptive research with a quantitative approach. Determination of the sample in this study was carried out using a purposive sampling method on 35 property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample data was obtained as much as 175 data, then outliers were carried out as many as 6 companies, so that the final sample data on This study contains 145 data. The results of this study conclude that (1) firm size has a positive effect on audit delay, (2) earnings per share (EPS) has a negative effect on audit delay, while (3) the audit committee has no effect on audit delay. Meanwhile, simultaneously, (4) firm size, earnings per share (EPS) and audit committee have an effect on audit delay.

Pengaruh Profitabilitas, Kepemilikan Publik, Opini Publik Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Di Bursa Effek Indonesia Fitria Marisya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this study was to determine the effect of profitability, public ownership, public opinion and company size on the timeliness of company financial reporting on the Indonesian Stock Exchange. The objects taken in this study are ten sub-sectors of companies listed on the Indonesia Stock Exchange (IDX) which are grouped into two categories based on the timeliness of the company's financial reporting for the period 2016, 2017, and 2018, namely: Companies that are timely in their financial reporting to Bapepam -LK, and companies that are not timely in their financial reporting to Bapepam-LK. The variables used in this study can be classified into two, namely: Dependent Variables, In this study the dependent variable is timeliness (Y). Independent Variables (Independent Variables). In this study the independent variables are Profitability (X1), Public Ownership (X2), Audit Opinion (X3), and Company Size (X4). Based on the output results above, the DW value generated from the regression model is 1.936. The amount of data (n) = 30, seta k = (5) (k is the number of independent variables) obtained the value of du of 1.835 and dL of 1.071. Then the autocorrelation value is between 1.835 < 1.936 < 2.165 so there is no autocorrelation.

Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Di CV. Sriwijaya Propertirindo Jaya R.A Rodia Fitri Indriani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to describe and analyze the effect of the work environment on employee performance. The type of research used is explanatory research. The number of samples in this study were 29 employees of CV Sriwijaya Properterindo Jaya. This study uses an correlation research method using a quantitative approach. The study explains the relationship between variables through hypothesis testing that has been formulated previously. Through this hypothesis test, it is expected to be able to explain the influence of the work environment on employee performance. Data collection techniques using the stages of observation, giving questionnaires to research subjects. Analysis of the data used is descriptive analysis and simple regression analysis. The results of this study indicate that based on descriptive analysis shows that the majority of respondents agree that the existing work environment in the company is good so that employee performance increases. The hypothesis of this study states that the work environment has a positive and significant effect on the performance of employees of CV Sriwijaya Properterindo Jaya. The results showed the value of = 0.570. The value of t count (5.829) > t table (2.01) with a significance value (0.000) less than alpha 0.05, then the hypothesis is accepted. This means that the work environment has a positive and significant effect on the performance of CV Sriwijaya Properterindo Jaya employees.

Analisis Pengelolaan Modal Kerja Dalam Meningkatkan Profitabilitas Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tri Aryano Geovani; Aris Munandar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this study is to identify and analyze working capital management in increasing the profitability of manufacturing companies in the food and beverage subsector. This research uses associative research with a quantitative approach. The sample in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2016 – 2020 using the purposive sampling method. There are 4 companies that meet the criteria for the research sample, simultaneously showing that cash turnover, accounts receivable turnover, and inventory turnover simultaneously affect the profitability of the food and beverage subsector companies. Based on the test, it is known that partially shows that cash turnover and inventory turnover have an effect on profitability. Meanwhile, accounts receivable turnover has no partial effect.

Pengaruh Giro Wadiah, Tabungan Wadiah, Dan Deposito Terhadap Pertumbuhan Laba Bersih Di PT. Bank Muamalat Indonesia Maratul Munawaroh; Sucipto; Bambang Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

PT. Bank Muamalat Indonesia is one of the Islamic banking which has an important role almost the same as other banks and is tasked with collecting funds and distributing them to the public in the form of financing. Changes in profit can be influenced by deposit funds (wadiah current accounts and wadiah savings), and time deposits, assuming that wadiah demand deposits, wadiah savings, and time deposits. This study aims to determine how much influence Wadiah Current Account, Wadiah Savings, and Time Deposits on Net Profit Growth at PT. Bank Muamalat Indonesia. The type of research used in this research is quantitative research with a descriptive approach. The results showed partially that there was an effect of wadiah demand deposits on net income growth with a significance value of 0.001, there was an effect of wadiah savings on net income growth with a significance value of 0.050, and there was an effect of deposits on net income growth with a significance value of 0.018. Then simultaneously shows that there is an effect of wadiah demand deposits, wadiah savings and time deposits on the growth of net income at PT. Bank Muamalat Indonesia of 45.2% with a significance value of 0.005.

Rasio Efektivitas dan Elastisitas Pemungutan Pajak Daerah di Kota Kendari Indra Hariyanto; Wa Ode Fitri Auliya Azzahra; Al Kusman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to (1) show empirical evidence of the effectiveness of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. (2) Shows empirical evidence of how the elasticity of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. This study uses a quantitative descriptive method. The data collection method used in this research is documentation and literature study. The type of data used is secondary data, while the data source is obtained through BPKAD and BPS Kendari City. The results of the study show that the ratio of the effectiveness of collecting hotel and restaurant taxes, and entertainment taxes from 2016-2018 fluctuates but is still within the very effective criteria. The elasticity ratio of hotel and restaurant tax collection and entertainment tax from 2016-2018 runs elastic on average, although in 2018 it shows inelasticity.

Analisis Determinan Pengaruh Kecenderungan Fraud Dalam Penyaluran Dana Bantuan Sosial Covid-19 Di Kota Pekalongan Vicky Herviana; Arum Ardianingsih; Rika Adriyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the determinants of the influence of the tendency of fraud in the distribution of social assistance funds in the city of Pekalongan. The distribution of social assistance funds provided by the Government to communities affected by COVID-10 needs special attention because in practice in the field there are many cases of fraud. This study uses a quantitative approach. The sample in this study were 32 employees at the Social Service of Pekalongan City. The type of data is primary data, namely questionnaires distributed to respondents. The results showed that the suitability of compensation, apparatus competence, and morality were not significant to the tendency of fraud. Internal control and organizational culture have a negative effect on the tendency of fraud, while the enforcement of regulations has a positive effect on the tendency of fraud.

Analisis Faktor Rasio Keuangan Sebagai Indikator Unqualified Opinion Pada BUMN Peraih Indonesia Good Corporate Governance Award 2017 Muhammad Hasyim Ashari; Pudji Lestari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the factors that underlie the auditor's considerations in providing an Unqualified Opinion on BUMN Tbk companies that won the Indonesia Good Corporate Governance Award 2017. This descriptive quantitative research uses exploratory factor analysis. The results of the study show that the financial ratios used as indicators in providing Unqualified Audit Opinions to BUMN Tbk companies that won the 2017 Indonesia Good Corporate Governance Award are the Liquidity Ratio and Solvency Ratio. The Liquidity Ratio used is the Current Ratio, Quick Ratio and Cash Ratio. Meanwhile, the Solvency Ratios used are Total Debt to Total Assets Ratio, Debt to Equity Ratio, Owner`s Equity to Total Assets Ratio, Owner`s Equity to Fixed Assets Ratio, Fixed Assets to Long Term Debt Ratio and Times Interest Earned Ratio. The indicators that are factors in giving the auditor's opinion are divided into 3 (three) main factors, namely the company's ability to fulfill its obligations both short and long term (Factor 1) is the main consideration of 65.383% in providing an Unqualified audit opinion, the balance factor of debt and equity (Factor 2) and the importance of the source of loan capital and the level of security owned by creditors (Factor 3) with a consideration value of 12.417% and 11.243%, respectively.

Analisis Kontribusi Pajak dan Retribusi Terhadap Pendapatan Asli Daerah Yuliza Azzahra Syahadat; Dirga Ramadhan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Regional taxes and regional levies are the two components of the most dominant source of income for Regional Original Revenue (PAD) which are useful for financing the administration of regional governments to carry out broad regional autonomy in a good, real and responsible manner. This study aims to determine the contribution of local taxes and local levies to (PAD) Kendari city. The data used is the report on the realization of the budget for the 2018-2020 fiscal year. Data analysis using Contribution percentage analysis, Contribution Level Analysis and Growth. The results of this study show that local revenue is very dependent on local tax revenues and regional levies with a large percentage of local taxes on PAD in 2018 of 58.61%, the percentage of regional retribution on PAD of 11.94%. In 2019, the percentage of local taxes to PAD was 55.55%, the percentage of regional levies to PAD was 11.12%. In 2020 the percentage of local taxes to PAD is 52.68%, the percentage of regional levies to PAD is 8.01%. From this explanation, it is stated that the contribution of taxes to Regional Original Income (PAD) is greater than the regional levies.

Analisis Z-Score Pada PT. Air Asia Indonesia Tbk. Grace Sriati Mengga; Esti Membunga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study discusses the health conditions of the aviation industry company, namely PT. Air Asia Indonesia Tbk. The purpose of this study was to determine the company's health condition in accordance with the results of the Z-Score of the Altman method at PT. Air Asia Indonesia Tbk. The data analysis method used is descriptive quantitative by calculating the numbers in the financial statements of PT. Air Asia Indonesia Tbk.. The data analysis technique used is the Altman Z-Score model. Data collection techniques are carried out through documentation of the data published by PT. Air Asia Indonesia Tbk. To determine the results in this study used the I. Altman Z-score model in 1968. The results of this study found that PT. Air Asia Indonesia Tbk for 4 (four) years experienced financial difficulties or was in the classification of high potential for bankruptcy. This has a direct impact on stock prices and earnings before interest and taxes which continue to decline.

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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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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