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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 175 Documents

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Pengaruh Akuntanbilitas dan Transparansi Terhadap Kepuasan Muzakki pada Baznas Kota Jambi Decka Aisyah; Elyanti Rosmanidar; Sri Rahma
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the characteristics of muzakki who pay zakat in BAZNAS Jambi City and analyze the effect of each variable, namely accountability and transparency on muzakki satisfaction. The dependent variable in this study is satisfaction while the independent variables are accountability and transparency. The population in this study is muzakki who pay zakat at BAZNAS Jambi City. The sample method used is purposive sampling and obtained as many as 100 respondents. The data in this study were taken using a questionnaire distributed to muzakki who pay zakat at BAZNAS Jambi City. The analytical method used in this research is multiple linear regression. The results of the study found that the characteristics of muzakki who pay zakat in BAZNAS Jambi City are based on gender, age, education, occupation, income, length of time being a muzakki. Based on the results of the regression coefficients, it shows that accountability (X1) has a positive and significant effect on muzakki satisfaction with a value of 0.001 <0.05. Transparency (X2) has a positive and significant effect on muzakki satisfaction with a value of 0.001 >< 0.05. Accountability and transparency simultaneously affect the satisfaction of muzakki with a value of 0.001 < 0.05.

Pengaruh Capital Intensity, Risiko Perusahaan, Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Muhammad Ichsan Kamil; Masripah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the effect of capital intensity, company risk and fiscal loss compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. This study is a quantitative study with secondary data consisting of 75 samples of companies collected using purposive sampling method. data analysis technique in this study uses a regression model selection test, classical assumption test of panel data regression and hypothesis testing and is processed using software STATA version 16. Bases on the results, it is known that simultaneously capital intensity, corporate risk and fiscal loss compensation are significant to tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. The partial test results of this study indicate that (1) capital intensity has no significant effect on tax avoidance, (2) company risk has a significant positive effect on tax avoidance, (3) fiscal loss compensation has no significant effect on tax avoidance. The ability of capital intensity, corporate risk, fiscal loss compensation in explaining avoidance is 9,58% and the remaining 90,42% influenced by other factors.

Analisis Faktor-Faktor yang Mempengaruhi Pembiayaan Bagi Hasil Pada Bank Umum Syariah Indonesia Rizki Dwi Haryanti; Titin Agustin Nengsih; Bambang Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study uses independent variables, namely FDR, TPF, ROA. The dependent variable used is Profit Sharing Financing. The population in this study is Indonesian Islamic Commercial Banks. Samples were selected using purposive sampling method. In this study, there were 11 Islamic Commercial Banks with a research period of 5 years. The sample used in this study amounted to 55. The analytical method used in this research is multiple linear regression analysis which is processed using SPSS 25 and Microsoft Excel applications. The results of this study partially show that FDR, DPK, and ROA have no effect on the financing of profit-sharing financing, while the DPK variable has a significant effect on profit-sharing financing. Based on the research results, the ratio of FDR, DPK, and ROA simultaneously has a significant effect on profit sharing financing at Indonesian Islamic Commercial Banks. Based on the results of simultaneous and partial research, it is concluded that the most dominant influence on profit sharing financing in Indonesia in this study is the DPK variable.

Return on Asset, Debt Equity Ratio, dan Dewan Pengawas terhadap Islamic Social Reporting pada Bank Syariah Euis Nurawaliyah; Rina Destiana; Apri Dwi Astuti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Albeit the number of investigation of the syaria banking performance, its assessment viewed from the perspectives of return on asset, debt equity ration and supervising board share little evidence from the Indonesian corner. Thus, this paper aims to investigate the impact of return on asset, debt equaty ratio, and supervising board on the Islamic social reporting of syaria banking in Indonesia. Data were garnered from 9 syaria bank annual report in Indonesia published in 2015-2019. All data were officially released in gallery of Indonesian Stock Exchange. All data were statistically analyzed to reveal the impact of return on asset, debt equity ratio on Islamic social reporting. The findings show no impact of investigated variables on the performance of syaria bank Islamic social reporting.

Pengaruh Pembiayaan Bagi Hasil Terhadap Profitabilitas (ROE) Bank Umum Syariah di Indonesia Tahun 2015-2021 Diah Novianti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine the effect of Mudharabah finance and Musyarakah finance to Profitability (ROE) of Islamic Bank in Indonesia from 2015-2021. This study uses multiple linear regression analysis using Eviews 12 to test the research hypothesis. The data used in this study are monthly data of monthly margin profit and ROE from January 2015 to December 2021.The results of this study indicate that partially there is an influence between Mudharabah Finance to Profitability (ROE) of Islamic Bank in Indonesia with t test (2.3378) > t table (1.986) , there is no partial effect between Musyarakah Finance to Profitability (ROE) of Islamic Bank in Indonesia based on with t test (1.508) <t table (1.986. Simultaneously Musharabah Finance and Musyarakah Finance are significant Profitability (ROE) of Islamic Bank in Indonesia , with a value (Ftest 46.873 > Ftable 2.51) and a significance (0.000 <0.05).

Analisis Potensi Pajak Parkir dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Bekasi Dwikora Harjo; Iwan Irwansyah; Sri Widah Sari
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The background of this research is the low level of realization of parking tax revenue in Bekasi Regency. This is a problem because the parking tax target and realization should increase from year to year. This study aims to provide a clear picture of the potential for parking tax revenues in Bekasi Regency.The type of research used is descriptive qualitative research with survey method. Data was collected through observation, interviews and documentation. The data obtained was then analyzed qualitatively by organizing the data, breaking it down into units, compiling it into patterns, describing it into words and sentences, and drawing conclusions. The Bekasi Regency Regional Revenue Agency has managed parking to increase regional tax sector revenues with several activities, including providing guidance, strengthening the collection process, increasing administrative efficiency, coordinating with related agencies and holding campaigns. However, the results of the study indicate that the realization of the parking tax has not optimal. The potential for parking taxes in Bekasi Regency is still very high whivh has not been explored by the government, because in its implementation there are still obstacles, so that efforts need to be made by the Bekasi Regency Regional Revenue Agency to increase parking tax revenues.

Pemanfaatan Penyaluran Alokasi Dana Desa Rintis Kecamatan Silangkitang Kabupaten Labuhanbatu SelatanTahun 2019-2021 Tri Kurniati; Sri Sudiarti; Laylan Syafina
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this study was to find out the use of the village fund allocation budget in 2019 before the pandemic and in 2020-2021 during the Covid-19 pandemic in Rintis Village, Silangkitang District, South Labuhanbatu Regency. This research is a qualitative descriptive study. The subjects of this study amounted to 7 people including the Village Head, Village Secretary, Village Head and the community. This study uses qualitative data types with primary and secondary data sources and data collection techniques are observation, interviews and documentation. The data analysis technique uses data reduction, data presentation and verification. The results showed that Rintis Village, Silangkitang District, Labuhanbatu Selatan Regency used the village fund budget in accordance with applicable laws and regulations. The process of budget management or planning is carried out by means of planning, implementation, administration, reporting and accountability. In 2019 before the pandemic, village funds were used for village development and other community development, while in 2020-2021 during the COVID-19 pandemic, village funds were used to handle COVID-19 prevention and Village Cash Direct Assistance in accordance with the Village Minister Regulation regarding priority use. village funds in 2020 and 2021.

Analisis Kinerja Keuangan pada PT. Perusahaan Gas Negara Tbk Diukur dengan Metode Eva pada Bei Eni Saputri; Isnaini Harahap; Rahmat Daim Harahap
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to measure and determine the causes of the rise and fall of financial performance when viewed from the value of Economic Value Added (EVA). This research uses descriptive research with a qualitative approach. Technical analysis of the data used is the Economic Value Added method. Data collection techniques are carried out through documentation of the data published by PT. Perusahaan Gas Negara Tbk. The results of this study found that the financial performance of PT. Perusahaan Gas Negara Tbk for five years has decreased every year. This means that the company's financial performance is not good, because the company cannot increase the added value or profits obtained and cannot adjust the needs of the company's investors in that period. The cause of the decline and increase in financial performance when viewed with Economic Value Added (EVA) is because the amount of NOPAT is lower than the capital charge so EVA decreases.

PENGARUH PERFORMANCE-BASED BUDGETING DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Try Sutriani; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this study is to examine the factors affecting the performance accountability of Makassar city government agencies by relaxing accounting controls. The research was conducted on OPD in Makassar city. The sort of studies used is quantitative. This study includes a population of 14 OPD and a total sample of 56 people using primary data collected through questionnaires. Data from this study were analyzed using analytical approaches with multiple regression analysis and Moderated Regression Analysis (MRA). The study describes accounting control as a moderating variable. This is because accounting controls can be used to assess the costs and profitability of certain successes and select the best alternatives and problem statements to increase accountability for the agency's financial performance. The study found a positive and significant effect between performance-based budgeting and value-for-money on agency performance accountability. Moderation regression analysis shows that control controls can facilitate performance-based budgeting and value-for-money (cost-effectiveness) in the accountability of an agency's performance.

Implementasi Pembiayaan Modal Kerja dengan Menggunakan Akad Mudharabah pada Bank Syariah Indonesia (BSI) KC Meulaboh Imam Bonjol Lili Affrida; Linda Rahmazaniati
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to find out that BSI KC Meulaboh Imam Bonjol has implemented the rules according to the Fatwa of the Sharia Council to convince the surrounding community that Bank Syariah Indonesia has implemented according to sharia. The distribution of Mudharabah financing provides services to those in need to help improve the economic situation of the community. Mudharabah financing provided by BSI KC. Meulaboh is very much needed by the community for working capital for trading businesses and plantations. The method used in the researcher is a descriptive method with a qualitative approach. The population in this test is part of the customers who take financing at BSI KC Meulaboh Imam Bonjol with a sample of customers who take financing with mudharabah contracts. The data analysis used was observation and interviews with Mr. Hidayat as BOSM and employees of BSI KC Meulaboh Imam Bonjol. The result of this research is that the implementation of working capital financing with Mudharabah contract has implemented the rules well compared to the creed of the National Sharia Council Fatwa number: 07/DSN-MUI/IV/2000.Keywords: Mudharabah, Working capital, Financing

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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

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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,

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INDONESIA